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Sales Tax Regulations

State of Rhode Island - Division of Taxation

Sales and Use Tax

Regulation SU 87-90

 

Receipts for Use Tax Paid to Retailers

Each retailer required or authorized to collect use tax from purchasers must give a receipt to each purchaser for the amount of tax collected. The receipt need not be in any particular form but must show the following:

(1) The name and place of business of the retailer.
(2) The serial number of the retailer's permit to engage in business as a seller or the serial number of the retailer's certificate of authority to collect use tax.
(3) The name and address of the purchaser.
(4) A description identifying the property sold to the purchaser.
(5) The date on which the property was sold.
(6) The sale price of the property.
(7) The amount of tax collected by the retailer from the purchaser.

A sales invoice containing the date required above, together with evidence of payment of such sales invoice, will constitute a receipt.

Purchasers will be liable for payment of the tax to the state unless they obtain and retain for inspection receipts as herein provided.

R. GARY CLARK
TAX ADMINISTRATOR

DATE: May 1, 1987