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.