280-RICR-20-70-23. Application of Tax at Time of Billing (version Periodic Refile, 12/20/2001 to 03/19/2018)

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 TAX ADMINISTRATOR DATE: May 1, 1987