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