New form to file involving motor vehicle use tax

If use tax is paid at the Rhode Island Division of Taxation office on behalf of a purchaser, Form T-205, "Consumer's Use Tax Return," must be filed at the same time (in addition to other required paperwork), the agency announced on October 25. 

• The requirement to file Form T-205 on behalf of a motor vehicle purchaser is effective on or after November 1, 2016.
• The requirement does not apply when use tax is paid at the Division of Motor Vehicles on behalf of a motor vehicle purchaser.
• The requirement does not apply when use tax is paid by a motor vehicle dealer online on behalf of a motor vehicle purchaser.