Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 70 - Sales and Use Tax
Part 23 - Application of Tax at Time of Billing (280-RICR-20-70-23)
Section 280-RICR-20-70-23.5 - Billing, Application of Tax at Time of

280 R.I. Code R. 280-RICR-20-70-23.5

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Current through December 26, 2024
Section 280-RICR-20-70-23.5 - Billing, Application of Tax at Time of

A retailer who bills customers at stated periods, (monthly, for example), for a series of purchases made during that period, may total the individual sale prices and impose the tax on the aggregate amount of the bill in lieu of imposing a tax on each sale.

280 R.I. Code R. 280-RICR-20-70-23.5