§ 44-19-10.3 - Electronic filing of sales tax returns. - Rhode Island Statutes

SECTION 44-19-10.3

   § 44-19-10.3  Electronic filing of salestax returns. – (a) Beginning on January 1, 2010, any person required to collect and remitsales and use tax to the state of Rhode Island who had an average monthly salesand use tax liability of two hundred dollars ($200) or more per month for theprevious calendar year, shall remit said payments by electronic funds transferor other electronic means defined by the tax administrator. The taxadministrator shall adopt rules necessary to administer a program of electronicfunds transfer or other electronic filing system.

   (b) If any person fails to remit said taxes by electronicfunds transfer or other electronic means defined by the tax administrator asrequired hereunder, the amount of tax required to have been electronicallytransferred shall be increased by the lesser of five percent (5%) of the amountthat was not so transferred or five hundred dollars ($500), whichever is less,unless there was reasonable cause for the failure and such failure was not dueto negligence or willful neglect.

   (c) The tax administrator is authorized to waive theelectronic filing requirement in a given year a person who can show that filingelectronically will cause undue hardship.