§ 44-19-15.2 Flea markets. – (a) Notwithstanding any other provision of law, all persons making retail salesat a flea market shall register and pay the sales tax as provided in thissection.
(2) "Flea market" is defined as a place of business thatprovides space more than six (6) times a year under a single promoter's permitat the same location to two (2) or more people making retail sales of property,usually, but not exclusively, second-hand property that is not permanentlydisplayed or stored at the flea market.
(3) Excluded from this definition of "flea market" are showssuch as art shows, antique shows, industry, trade, and professional shows.
(b) Persons engaging in the business of making retail salesat flea markets shall register and pay an annual registration fee of onehundred twenty dollars ($120), this fee being due on July 1 of each year. Thisregistration fee is credited against that person's actual annual sales taxliability. This registration is valid at any location in the state during theperiod for which it is issued. In the event that the annual sales tax liabilityis less than one hundred twenty dollars ($120), then the person is not requiredto file an annual sales tax return, but in no event shall any person receive arefund of any portion of the registration fee.
(2) Should any person's tax liability exceed one hundredtwenty dollars ($120), then that person must file an annual return. The annualreturn is submitted upon forms prescribed, prepared and furnished by the taxdivision accounting for all sales or purchases taxable under this chapterduring the preceding January 1 through December 31. The annual return is due onor before January 20 of the subsequent calendar year. Any person beginningbusiness subsequent to January 1 is responsible for transmitting an annualreturn on or before January 20 of the subsequent calendar year for all monthsin which he or she made taxable sales or purchases through December 31 of thepreceding year; or
(c) Persons engaging in the business of making retail salesat flea markets, not on a permanent basis, may, at their option, register asfollows:
(i) On a quarterly basis for a fee of forty dollars ($40.00).This registration is valid at any location in the state during the period forwhich it is used. In no event shall a refund be payable from the registrationfee. This registration fee is credited against any person's actual sales taxliability;
(ii) On a monthly basis for a fee of ten dollars ($10.00).This registration fee is to be paid per location at which retail sales aremade. In no event shall a refund be payable from the registration fee. Thisregistration fee is credited against any person's actual sales tax liability;and
(iii) Persons registering on a quarterly or monthly basisshall file quarterly returns if their tax liability exceeds the amount of theregistration fees paid during that quarter. The quarterly returns are submittedupon forms prescribed, prepared and furnished by the tax administrator, showingthe gross sales, or purchases, as the case may be, arising from all sales orpurchases taxable under this chapter during the preceding quarter. Thequarterly return is due on or before the twentieth day of the subsequent monthfollowing the last day of the preceding quarterly period.
(2) All permits issued pursuant to this section must beprominently displayed at the retailer's booth.
(d) At the time of transmitting any of the returns requiredunder paragraph (c)(1)(iii) of this section to the tax administrator, theretailer shall remit with the return the amount of tax due, and failure toremit the tax or to file the return causes the tax to become delinquent. Thefailure to remit the tax or to file the returns subjects the retailer to thepenalty provided in this title for delinquent tax payments to the taxadministrator.
(e) The flea market operator/promoter is responsible forensuring that all retailers operating at his or her flea market are properlyregistered with the division of taxation. The flea market promoter/operator isempowered to accept applications for registration on a monthly basis fromretailers not otherwise registered, along with all fees required under thissection. The flea market promoter/operator shall supply the retailer with theapplication/permit, along with evidence of the amount of fee submitted. Thispermit shall be displayed by the retailer and serves as evidence of properregistration.
(2) The flea market promoter/operator shall submit the feescollected under this section within three (3) business days of receipt of feeson a form prescribed, prepared and furnished by the division of taxation. Thefailure to remit the fee or to file the return subjects the flea marketpromoter/operator to the penalty provided in this title for delinquent taxpayments to the tax administrator.
(f) There is a penalty upon the retailer of ten dollars($10.00) per booth per day for violations of this section. The division oftaxation also imposes a penalty upon the flea market promoter/operator oftwenty dollars ($20.00) per booth per day, up to a maximum fine of two hundreddollars ($200) per day at any location where it is determined by the taxadministrator that the flea market operator has been negligent in allowingretailers to operate at the flea market without proper registration. For thepurposes of this section, "negligent" includes, but is not limited to, anyfailure of the flea market promoter/operator to make a reasonable attempt toensure that every dealer renting space from him or her is properly registeredfor tax purposes. A determination by the tax administrator that a flea marketpromoter/operator has been negligent is deemed presumptively correct. Thatdetermination may be rebutted only if the flea market promoter/operator makes ashowing of due care. As used in this subdivision, "due care" means that theflea market promoter/operator has made every reasonable effort to ensure thatevery retailer renting space from him or her is properly registered for taxpurposes.
(g) Persons selling only nontaxable items such as clothingare required to register for a special permit and display the permit but arenot required to pay a registration fee.
(h) The provisions of this section do not apply to retailersselling prepared foods at flea markets for consumption.
§ 44-19-15.2 Flea markets. – (a) Notwithstanding any other provision of law, all persons making retail salesat a flea market shall register and pay the sales tax as provided in thissection.
(2) "Flea market" is defined as a place of business thatprovides space more than six (6) times a year under a single promoter's permitat the same location to two (2) or more people making retail sales of property,usually, but not exclusively, second-hand property that is not permanentlydisplayed or stored at the flea market.
(3) Excluded from this definition of "flea market" are showssuch as art shows, antique shows, industry, trade, and professional shows.
(b) Persons engaging in the business of making retail salesat flea markets shall register and pay an annual registration fee of onehundred twenty dollars ($120), this fee being due on July 1 of each year. Thisregistration fee is credited against that person's actual annual sales taxliability. This registration is valid at any location in the state during theperiod for which it is issued. In the event that the annual sales tax liabilityis less than one hundred twenty dollars ($120), then the person is not requiredto file an annual sales tax return, but in no event shall any person receive arefund of any portion of the registration fee.
(2) Should any person's tax liability exceed one hundredtwenty dollars ($120), then that person must file an annual return. The annualreturn is submitted upon forms prescribed, prepared and furnished by the taxdivision accounting for all sales or purchases taxable under this chapterduring the preceding January 1 through December 31. The annual return is due onor before January 20 of the subsequent calendar year. Any person beginningbusiness subsequent to January 1 is responsible for transmitting an annualreturn on or before January 20 of the subsequent calendar year for all monthsin which he or she made taxable sales or purchases through December 31 of thepreceding year; or
(c) Persons engaging in the business of making retail salesat flea markets, not on a permanent basis, may, at their option, register asfollows:
(i) On a quarterly basis for a fee of forty dollars ($40.00).This registration is valid at any location in the state during the period forwhich it is used. In no event shall a refund be payable from the registrationfee. This registration fee is credited against any person's actual sales taxliability;
(ii) On a monthly basis for a fee of ten dollars ($10.00).This registration fee is to be paid per location at which retail sales aremade. In no event shall a refund be payable from the registration fee. Thisregistration fee is credited against any person's actual sales tax liability;and
(iii) Persons registering on a quarterly or monthly basisshall file quarterly returns if their tax liability exceeds the amount of theregistration fees paid during that quarter. The quarterly returns are submittedupon forms prescribed, prepared and furnished by the tax administrator, showingthe gross sales, or purchases, as the case may be, arising from all sales orpurchases taxable under this chapter during the preceding quarter. Thequarterly return is due on or before the twentieth day of the subsequent monthfollowing the last day of the preceding quarterly period.
(2) All permits issued pursuant to this section must beprominently displayed at the retailer's booth.
(d) At the time of transmitting any of the returns requiredunder paragraph (c)(1)(iii) of this section to the tax administrator, theretailer shall remit with the return the amount of tax due, and failure toremit the tax or to file the return causes the tax to become delinquent. Thefailure to remit the tax or to file the returns subjects the retailer to thepenalty provided in this title for delinquent tax payments to the taxadministrator.
(e) The flea market operator/promoter is responsible forensuring that all retailers operating at his or her flea market are properlyregistered with the division of taxation. The flea market promoter/operator isempowered to accept applications for registration on a monthly basis fromretailers not otherwise registered, along with all fees required under thissection. The flea market promoter/operator shall supply the retailer with theapplication/permit, along with evidence of the amount of fee submitted. Thispermit shall be displayed by the retailer and serves as evidence of properregistration.
(2) The flea market promoter/operator shall submit the feescollected under this section within three (3) business days of receipt of feeson a form prescribed, prepared and furnished by the division of taxation. Thefailure to remit the fee or to file the return subjects the flea marketpromoter/operator to the penalty provided in this title for delinquent taxpayments to the tax administrator.
(f) There is a penalty upon the retailer of ten dollars($10.00) per booth per day for violations of this section. The division oftaxation also imposes a penalty upon the flea market promoter/operator oftwenty dollars ($20.00) per booth per day, up to a maximum fine of two hundreddollars ($200) per day at any location where it is determined by the taxadministrator that the flea market operator has been negligent in allowingretailers to operate at the flea market without proper registration. For thepurposes of this section, "negligent" includes, but is not limited to, anyfailure of the flea market promoter/operator to make a reasonable attempt toensure that every dealer renting space from him or her is properly registeredfor tax purposes. A determination by the tax administrator that a flea marketpromoter/operator has been negligent is deemed presumptively correct. Thatdetermination may be rebutted only if the flea market promoter/operator makes ashowing of due care. As used in this subdivision, "due care" means that theflea market promoter/operator has made every reasonable effort to ensure thatevery retailer renting space from him or her is properly registered for taxpurposes.
(g) Persons selling only nontaxable items such as clothingare required to register for a special permit and display the permit but arenot required to pay a registration fee.
(h) The provisions of this section do not apply to retailersselling prepared foods at flea markets for consumption.
§ 44-19-15.2 Flea markets. – (a) Notwithstanding any other provision of law, all persons making retail salesat a flea market shall register and pay the sales tax as provided in thissection.
(2) "Flea market" is defined as a place of business thatprovides space more than six (6) times a year under a single promoter's permitat the same location to two (2) or more people making retail sales of property,usually, but not exclusively, second-hand property that is not permanentlydisplayed or stored at the flea market.
(3) Excluded from this definition of "flea market" are showssuch as art shows, antique shows, industry, trade, and professional shows.
(b) Persons engaging in the business of making retail salesat flea markets shall register and pay an annual registration fee of onehundred twenty dollars ($120), this fee being due on July 1 of each year. Thisregistration fee is credited against that person's actual annual sales taxliability. This registration is valid at any location in the state during theperiod for which it is issued. In the event that the annual sales tax liabilityis less than one hundred twenty dollars ($120), then the person is not requiredto file an annual sales tax return, but in no event shall any person receive arefund of any portion of the registration fee.
(2) Should any person's tax liability exceed one hundredtwenty dollars ($120), then that person must file an annual return. The annualreturn is submitted upon forms prescribed, prepared and furnished by the taxdivision accounting for all sales or purchases taxable under this chapterduring the preceding January 1 through December 31. The annual return is due onor before January 20 of the subsequent calendar year. Any person beginningbusiness subsequent to January 1 is responsible for transmitting an annualreturn on or before January 20 of the subsequent calendar year for all monthsin which he or she made taxable sales or purchases through December 31 of thepreceding year; or
(c) Persons engaging in the business of making retail salesat flea markets, not on a permanent basis, may, at their option, register asfollows:
(i) On a quarterly basis for a fee of forty dollars ($40.00).This registration is valid at any location in the state during the period forwhich it is used. In no event shall a refund be payable from the registrationfee. This registration fee is credited against any person's actual sales taxliability;
(ii) On a monthly basis for a fee of ten dollars ($10.00).This registration fee is to be paid per location at which retail sales aremade. In no event shall a refund be payable from the registration fee. Thisregistration fee is credited against any person's actual sales tax liability;and
(iii) Persons registering on a quarterly or monthly basisshall file quarterly returns if their tax liability exceeds the amount of theregistration fees paid during that quarter. The quarterly returns are submittedupon forms prescribed, prepared and furnished by the tax administrator, showingthe gross sales, or purchases, as the case may be, arising from all sales orpurchases taxable under this chapter during the preceding quarter. Thequarterly return is due on or before the twentieth day of the subsequent monthfollowing the last day of the preceding quarterly period.
(2) All permits issued pursuant to this section must beprominently displayed at the retailer's booth.
(d) At the time of transmitting any of the returns requiredunder paragraph (c)(1)(iii) of this section to the tax administrator, theretailer shall remit with the return the amount of tax due, and failure toremit the tax or to file the return causes the tax to become delinquent. Thefailure to remit the tax or to file the returns subjects the retailer to thepenalty provided in this title for delinquent tax payments to the taxadministrator.
(e) The flea market operator/promoter is responsible forensuring that all retailers operating at his or her flea market are properlyregistered with the division of taxation. The flea market promoter/operator isempowered to accept applications for registration on a monthly basis fromretailers not otherwise registered, along with all fees required under thissection. The flea market promoter/operator shall supply the retailer with theapplication/permit, along with evidence of the amount of fee submitted. Thispermit shall be displayed by the retailer and serves as evidence of properregistration.
(2) The flea market promoter/operator shall submit the feescollected under this section within three (3) business days of receipt of feeson a form prescribed, prepared and furnished by the division of taxation. Thefailure to remit the fee or to file the return subjects the flea marketpromoter/operator to the penalty provided in this title for delinquent taxpayments to the tax administrator.
(f) There is a penalty upon the retailer of ten dollars($10.00) per booth per day for violations of this section. The division oftaxation also imposes a penalty upon the flea market promoter/operator oftwenty dollars ($20.00) per booth per day, up to a maximum fine of two hundreddollars ($200) per day at any location where it is determined by the taxadministrator that the flea market operator has been negligent in allowingretailers to operate at the flea market without proper registration. For thepurposes of this section, "negligent" includes, but is not limited to, anyfailure of the flea market promoter/operator to make a reasonable attempt toensure that every dealer renting space from him or her is properly registeredfor tax purposes. A determination by the tax administrator that a flea marketpromoter/operator has been negligent is deemed presumptively correct. Thatdetermination may be rebutted only if the flea market promoter/operator makes ashowing of due care. As used in this subdivision, "due care" means that theflea market promoter/operator has made every reasonable effort to ensure thatevery retailer renting space from him or her is properly registered for taxpurposes.
(g) Persons selling only nontaxable items such as clothingare required to register for a special permit and display the permit but arenot required to pay a registration fee.
(h) The provisions of this section do not apply to retailersselling prepared foods at flea markets for consumption.
