Form Amp - Application For A Materialman To Remit Sales Tax printable pdf download

STATE OF RHODE ISLAND

DIVISION OF TAXATION

EXCISE TAX SECTION

ONE CAPITOL HILL, PROVIDENCE, RI 02908

APPLICATION FOR A MATERIALMAN TO REMIT SALES TAX

UNDER THE "PAY WHEN PAID" METHOD

FOR THE PERIOD JULY 1, 2008 -- JUNE 30, 2009

Retailer's Information

Telephone # (

)

Federal ID #

Social Security #

Legal Name of Retailer

Trade Name of Business

Mailing Address

City/Town, State and Zip

Qualifying materialmen may postpone remitting the sales tax until they receive payment ("pay when paid") on qualifying sales. A qualifying

sale is a sale of building materials with respect to the materials to a contractor, as defined in Regulation SU 02-145 (Materialmen -

"PayWhen Paid Remittance Method") for the construction or improvement of real property, provided the sale is made on credit granted by

the materialman. However, in all cases, the tax must be remitted within one year of the date of sale. For more information and for special

record-keeping requirements, see Regulation SU 02-145.

To qualify, a materialman must meet all three of the eligibility requirements listed below and must submit this application to the Division

ofTaxation by February 1, 2008. The deadline to submit this application is February 1 of each year. If the application is approved, the

Division of Taxation will issue a permit with reporting instructions for the sales tax collected under the "pay when paid" method.

Eligibility Requirements

This application will not be processed unless you initial that you meet all three (3) of the eligibility requirements.

I certify that for six (6) consecutive months, within the most recent twelve (12) month period, that:

Please initial:

1). I was primarily engaged in selling lumber and building materials to contractors,

subcontractors, or repairman;

2). At least fifty percent (50%) of my total sales were comprised of lumber and building

materials to contractors for the construction or improvement of real property; and

3). I am authorized under Chapter 28 of Title 34 of the RI General Laws to file a mechanic's

lien on the real property, or improvement to real property, in which building materials have been

incorporated.

Certification

As an authorized representative of the retailer named above, I declare under the penalty of false statement that I

have examined this application and that to the best of my knowledge and belief it is true, complete, and correct.

Print Name

Title

Signature

Date

DIVISION OF TAXATION USE ONLY

Date Received

Date Approved

Permit # Issued

Reviewed By

Form AMP

Rev. 10-07

Form Amp - Application For A Materialman To Remit Sales Tax

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