§ 44-19-27 - Records required – Users – Collectors of taxes – Promoters – Inspection and preservation of records.
SECTION 44-19-27
§ 44-19-27 Records required – Users– Collectors of taxes – Promoters – Inspection and preservationof records. – (a) Every person storing, using, or consuming in this state tangible personalproperty purchased, leased, or rented from a retailer, or from a person otherthan a retailer in any transaction involving a taxable casual sale, shall keepbooks, records, receipts, invoices, and other pertinent papers in the form thetax administrator may require. Those books, records, receipts, invoices, andother papers shall at all reasonable times be open to the inspection of the taxadministrator and his or her agents.
(b) Every person required to collect tax shall keep recordsof every sale or occupancy and of all amounts paid, charged, or due and of thetax payable, in forms the tax administrator may by regulation require. Therecords shall include a true copy of each sales slip, invoice, receipt,statement, or memorandum upon which § 44-19-8 requires that the tax bestated separately.
(c) Every promoter shall keep a record of the name, addressand permit number of every person the promoter permits to display or selltangible personal property, services, or food and drink at a show.
(d) The records shall be available for inspection andexamination at any time upon demand by the tax administrator or his or herauthorized agent or employee and preserved for a period of three (3) years,except that the tax administrator may consent to their destruction within thatperiod or may require that they be kept longer.