Section 280-RICR-20-70-28.6 - Due Date and Measure of the Sales and Use TaxA. Due Date of the Tax The tax on the purchase of a motor vehicle, whether purchased from a dealer or on casual sale, must be paid prior to registering the vehicle or by the 20th day of the month following the month during which such purchase was made, whichever date comes first. Although payment of the tax is a prerequisite to registering a motor vehicle, the tax must, however, be paid by said 20th day even though the vehicle is not registered by such 20th day.
B. Title and Documentary Fee1. For the purpose of this Subpart, title fee and documentary fee shall mean the fee(s) charged by a motor vehicle dealer to recover reasonable costs for processing all documentation and performing of services related to the closing of a sale.2. A motor vehicle dealer that is licensed by the Division of Motor Vehicles may, in connection with the sale of a motor vehicle, impose fees for:a. The services of registering and titling said vehicle with the Division of Motor Vehicles on behalf of the purchaser; and/orb. The preparation of various paperwork associated with the sale, financing, leasing, insurance, liens, warranties, federal and state disclosures, and other procedures associated with the sale, leasing and financing of vehicles obtained or provided by the dealership.3. Any motor vehicle dealer that charges a title preparation fee, in accordance with § 28.6(B)(2)(a) of this Part, or the documentary preparation fee, in accordance with § 28.6(B)(2)(b) of this Part, shall separately state the fee(s) on the invoice. The fee(s), where charged, shall be included in the total sales price of the motor vehicle.4. The title and documentary fee(s) shall be included in the taxable measure regardless of whether the motor vehicle has been sold or leased. If the motor vehicle dealer charges a fee for the preparation of documents which are for the sale and/or registration of a motor vehicle, the fee shall be a part of the taxable measure.5. A motor vehicle dealer cannot circumvent the inclusion of the above mentioned fees in the taxable measure by characterizing the fees as something other than a title or documentary fee. 280 R.I. Code R. 280-RICR-20-70-28.6