Wednesday, September 30, 2015

Computer system changeover

The second phase of the Rhode Island Division of Taxation’s changeover to a new agency-wide computer system will soon take place. The Tax Division will remain open for business while the changeover occurs, but certain services will be limited or will not be available during the changeover. For details, please click here.

Tax credits for project in Pawtucket

The Division of Taxation has posted details about the rehabilitation of a century-old mill complex on Kenyon Avenue in Pawtucket -- a project that involves Rhode Island historic preservation tax credits.

The Division of Taxation's web page on historic tax credits shows details involving all applicants that have signed a contract and paid the required fee under the state's 2013 historic preservation tax credit program.

Thursday, September 24, 2015

Acks resume after temporary delay

Acknowledgements for electronically filed Rhode Island tax returns have resumed after the Division of Taxation resolved a computer issue that caused a temporary delay.

When returns are filed electronically with a tax agency, the practitioner typically receives a short electronic message that serves as a confirmation that the return has been received. The confirmation is sometimes referred to as an acknowledgement, or "ack."

A number of tax practitioners have contacted the Division of Taxation to say that they received acknowledgements from the Internal Revenue Service for the recent e-filing of federal returns, but have not yet received acknowledgements from the Division of Taxation for the recent e-filing of their Rhode Island returns.

Rhode Island Tax Administrator David M. Sullivan today explained that, due to server updates, a backlog resulted within the Division of Taxation, temporarily delaying the issuing of acknowledgements. The delay involved several thousand returns -- mainly business returns on Form RI-1120C, Form RI-1120S, and Form RI-1065 -- that were e-filed between early September 2015 and mid-September 2015. (A small number of returns on Form RI-1040 were also affected.) “But the server-update issue has now been resolved, the backlog is being reduced, and the first batch of acknowledgements has been issued,” Sullivan said.

"We are pleased to report that the problem has been resolved and that the backlog is dwindling. We also want practitioners and taxpayers to know that if their return was due by September 15 and was e-filed by September 15, but was caught up in this server-update issue, the return will still be considered as timely filed," Sullivan said.

Monday, September 21, 2015

Administrative Decisions on personal income tax

The Division of Taxation has posted two new Administrative Decisions:

  • 2015-22 looks at the denial of a property-tax relief claim.
  • 2015-23 involves whether a refund claim was timely filed.

Thursday, September 17, 2015

Room resellers, hosting platforms

The Division of Taxation today posted Notices that describe how a new law applies to room resellers and hosting platforms.


In general, the law involves the expansion of the sales and hotel taxes to hosting platforms and room resellers, now requiring them to register with the Division of Taxation and remit sales and hotel taxes to the Division.

Monday, September 14, 2015

Estimated tax payments due tomorrow

The deadline is tomorrow for making third-quarter payments of estimated personal income tax. It is also the deadline for a number of other payments and filings. The Division of Taxation today issued a reminder.

Friday, September 4, 2015

Real estate conveyance tax

The Division of Taxation has posted three documents which provide guidance on how the real estate conveyance tax applies to acquired real estate companies. 
  • Click here for the Notice. 
  • Click here for the form. 
  • Click here for the instructions.

Thursday, September 3, 2015

Attorney General warns of tax scam

Rhode Island Attorney General Peter F. Kilmartin today warned consumers of a resurgence in reports of a persistent, aggressive scam involving taxes. Click here for more information.

Rhode Island and Streamlined

The Division of Taxation has posted its revised Certificate of Compliance regarding the Streamlined Sales and Use Tax Agreement. States that are members of the agreement, including Rhode Island, must re-certify each year that they are in compliance with it.

The Division of Taxation has also posted the latest version of its taxability matrix, which spells out the  tax treatment of certain items defined in the Streamlined agreement.

Wednesday, September 2, 2015

Tax credits for project in Newport

The Division of Taxation has posted details about the renovation of a parish house on High Street in Newport for purposes of a condominium project. The project involves Rhode Island historic preservation tax credits.

The Division of Taxation's web page on historic tax credits shows details involving all applicants that have signed a contract and paid the required fee under the state's 2013 historic preservation tax credit program.

Tuesday, September 1, 2015

Draft regs on apportionment, nexus

The Rhode Island Division of Taxation today posted two documents: 



Both are exposure drafts. For details about submitting comments, please see the cover page of each document.