Further Guidance - Recent Legislative Changes

The Rhode Island Division of Taxation has published guidance regarding two statutory changes enacted in the recently concluded legislative session.

1. Effective October 1, 2025, an increase of the real estate conveyance tax will go into effect. The distribution of the tax will also be changed.

More information is available in:

• Advisory 2025-13

• Notice 2025-05

2. Rhode Island’s recently concluded legislative session establishes sales tax on short-term “parking services” as defined in the new law.

More information is available in:

• Advisory 2025-14

• Notice 2025-06

ALERT - Scam Calls

The Rhode Island Division of Taxation has recently received reports that taxpayers and tax professionals are again being targeted by scammers via bogus phone calls. The scam calls claim to be from the “Rhode Island Office Taxpayer Assistance,” but are not originating from the Division of Taxation. These scams can compromise the data security, finances, and identities of victims.

More information is available in Advisory 2025-15.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer owes use tax on a car purchased in 2020.

Details are contained in Administrative Decision 2025-19.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer owes use tax on a car purchased in 2021.

Details are contained in Administrative Decision 2025-18.

Campground Guidance

The Division of Taxation has issued guidance to campgrounds regarding the taxability of short-term lodgings.

More information is available in Notice 2025-04.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer owes use tax on a car purchased in 2020.

Details are contained in Administrative Decision 2025-17.

Summary of Legislative Changes posted

The Rhode Island Division of Taxation has published the annual Summary of legislative Changes. This document is a plain-language summary of Rhode Island tax changes that were enacted in the 2025 session of the Rhode Island General Assembly.

More information is available in the 2025 Summary of Legislative Changes.