Section 44-19-39 - Exclusion of certain small sales(a) Notwithstanding any of the provisions of chapters 18 and 19 of this title, any retailer who can establish to the satisfaction of the tax administrator that sixty percent (60%) or more of his or her receipts from the sale of nonexempt tangible personal property arise from individual transactions where the total sales price is less than the minimum amount on which the retailer can collect the tax in accordance with the brackets prescribed in § 44-18-19 may exclude the receipts from those sales when reporting and paying the tax imposed by this chapter. No retailer shall avail himself or herself of this provision without prior written approval of the tax administrator. The tax administrator shall grant that approval when the administrator is satisfied that the retailer qualifies on the basis stated in this section and when the retailer has submitted satisfactory evidence that the retailer can and will maintain records adequate to substantiate the exclusion authorized by this section. Any attempt on the part of any retailer to exercise this provision without prior written approval of the tax administrator is deemed to be a failure to pay the tax and the retailer is subject to assessment for taxes on those sales plus penalties and interest as provided for in this chapter.(b) Regardless of the provisions contained in subsection (a) of this section, any retailer must have the permit and file the returns prescribed by this chapter even though the entire receipts of that retailer from the sale of tangible personal property consist of excludable receipts.R.I. Gen. Laws § 44-19-39