Section 280-RICR-20-70-25.8 - Payment by PurchasersA. Business Purchases:1. Payment of tax is made directly to the person from whom such property or taxable service is purchased if such person holds a seller's permit, or a certificate of authority to collect tax, under the Sales and Use Tax Act; or2. Directly to the Tax Administrator on a Consumer Use Tax Return (Form T-205) if the person from whom the tangible personal property, or prewritten computer software delivered electronically or by load and leave, and/or package tour and scenic and sightseeing transportation services is purchased does not hold a permit to make sales at retail.B. Individual Consumer Purchases: when filing their personal income tax return by entering the amount of use tax due on the appropriate line on Form RI-1040 or Form RI-1040NRC. Purchasers should not pay the tax to a person who does not hold a seller's permit or a certificate of authority to collect tax. Purchasers will be liable for payment of the tax to the Tax Administrator unless receipts are obtained from sellers holding a retailer's permit or a certificate of authority to collect tax.280 R.I. Code R. 280-RICR-20-70-25.8