Section 280-RICR-20-70-13.4 - Qualifying for "Pay When Paid" StatusA. A retailer seeking Division of Taxation permission to collect and remit sales tax on a qualifying transaction when actually paid by a contractor must file an application by February 1 of each year and demonstrate to the satisfaction of the Tax Administrator that for six (6) consecutive months within the most recent twelve (12) month period that:1. The retailer is primarily engaged in selling lumber and building materials to contractors, subcontractors, or repairmen; and2. At least 50% of the retailer's total sales were sales of lumber and building materials to contractors; and3. The retailer is authorized under R.I. Gen. Laws Chapter 34-28 to file mechanic's lien on real property for material sold.B. A retailer seeking to qualify for "Pay When Paid" must file Form AMP by February 1 of each year.280 R.I. Code R. § 280-RICR-20-70-13.4