State of Rhode Island - Division of Taxation
Sales and Use Tax
Regulation SU 87-9
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.
R. GARY CLARK
DATE: May 1, 1987