§ 44-19-10 - Monthly returns and payments – Monthly reports by show promoters.
SECTION 44-19-10
§ 44-19-10 Monthly returns and payments– Monthly reports by show promoters. – Except as provided in the Streamlined Sales and Use Tax Agreement contained inChapter 44-18.1 the taxes imposed by chapter 18 of this title are due andpayable to the tax administrator monthly on or before the twentieth (20th) dayof the month next succeeding the month for which return is required to be made.On or before the twentieth (20th) day of each month, a return for the previousmonth shall be filed with the tax administrator in a form that the taxadministrator may prescribe. For purposes of the sales tax, a return shall befiled by every person engaged in the business of making retail sales, the grossreceipts from which are required to be included in the measure of the salestax. The tax administrator may require the filing of a return by any personholding a permit as provided in § 44-19-2 or 44-19-3. For purposes of theuse tax, a return shall be filed by every retailer maintaining a place ofbusiness in the state and by every person purchasing tangible personalproperty, the storage, use, or other consumption of which is subject to the usetax, who has not paid the use tax due to a retailer required to collect thetax. The return shall be in a form, include information, and bear anysignatures that the tax administrator may require. At the time of the filing ofany return required under this chapter, the taxpayer shall pay to the taxadministrator the tax due for the month covered by that return. For thepurposes of the sales tax, gross receipts from rentals, or leases of tangiblepersonal property are reported and the tax paid in the manner required by thetax administrator. The tax administrator for good cause may extend, for not toexceed one month, the time for making any return or paying any amount requiredto be paid under this chapter. Any person to whom an extension is granted shallpay, in addition to the tax, interest at the annual rate prescribed by §44-1-7 or fraction of it, from the date on which the tax would have been duewithout the extension until the date of payment. Where a taxpayer's sales anduse tax liability for six (6) consecutive months has averaged less than twohundred dollars ($200) per month, a quarterly return and remittances in lieu ofa monthly return may be made on or before the last day of July, October,January, and April of each year for the preceding three (3) months' period whenspecially authorized, in writing, by the tax administrator under those rulesand regulations as may be prescribed by the administrator. In the event that ataxpayer filing his or her return on a quarterly basis, as provided in thissection, becomes delinquent in either the filing of his or her return or thepayment of the taxes due, or in the event that the liability of a taxpayer, whohas been authorized to file his or her return and to make payments on aquarterly basis, exceeds six hundred dollars ($600) in sales and use taxes forany subsequent quarter, or in the event that the tax administrator determinesthat any quarterly filing of return and payment of tax due thereon would undulyjeopardize the proper administration of the provisions of this chapter or ofchapter 18 of this title, the tax administrator may, at any time, revoke theauthorization, in which case the taxpayer will then be required to file his orher return and to pay the tax due in the manner provided for in this section.
Every promoter shall file a report monthly, within twenty(20) days after the end of the prior month, for each show which the promoteroperates, listing the date and place of each show and the name, address, andpermit number, by show, of every person whom the promoter permitted to displayor sell tangible personal property, services, or food and drink. Every personshall furnish the promoter of any show at which the person displays or sellstangible personal property, services, or food and drink, information for thepromoter's use in filing the report required by this subsection.