Administrative Decision -- use tax on truck purchase

A business was not exempt from Rhode Island use tax on its purchase of a truck. See the latest Administrative Decision for details.

Tax on short-term residential rentals - new postings

The Rhode Island Division of Taxation has posted the following items to its website:

• A revised Business Application and Registration form (BAR).
• A new form for remitting hotel tax involving short-term residential rentals
• Revised FAQs dealing with sales and hotel tax on short-term residential rentals.

The postings are to help implement recent changes in Rhode Island statute that expanded the sales tax and hotel tax to short-term rentals of residential property, including the rental of vacation homes, beach cottages, and rooms. 

Summary of Legislative Changes

The Rhode Island Department of Revenue's Division of Taxation has posted the 2015 edition of its "Summary of Legislative Changes." Click here to view.

FAQs for tax on short-term residential rentals

The Rhode Island Division of Taxation this afternoon posted FAQs regarding the recent extension of the sales and hotel tax to short-term residential rentals, including vacation homes. The document is intended as an aid to homeowners, tax practitioners, real estate professionals, and others. 

Cigarette tax notices

The Rhode Island Division of Taxation has posted two new Notices. Each involves cigarette tax changes that resulted from legislation signed into law earlier this week.

Notice number	Description	Link
Notice 2015-08	Cigarette tax / retailers	http://1.usa.gov/1FYyaFz
Notice 2015-09	Cigarette tax / wholesalers	http://1.usa.gov/1f8Urvf

Five new Notices posted

The Division of Taxation today posted five new Notices. All of them involve tax changes that resulted from legislation signed into law yesterday.

Notice Number	Description	Link
Notice 2015-03	Sales tax exemption on electricity, heating fuels, gas	http://1.usa.gov/1RSuPyA
Notice 2015-04	Tax on short-term residential rentals	http://1.usa.gov/1FRZ8yD
Notice 2015-05	Repeal of imaging surcharge	http://1.usa.gov/1ejWagk
Notice 2015-06	Repeal of outpatient surcharge	http://1.usa.gov/1ItCdQw
Notice 2015-07	Hospital license fee changes	http://1.usa.gov/1JwCmRS