Sales tax permits, coupon booklets

The Rhode Island Division of Taxation has begun mailing sales permits. For details, including information on some changes, click here.

Tax changes take effect on Sunday

The Rhode Island Division of Taxation today issued a reminder for tax professionals, tax software providers, businesses, and others about tax changes that will take effect on Sunday, July 1, 2018. For details, click here.

Administrative Decision on refunds

The Rhode Island Division of Taxation has posted its latest Administrative Decision, which focuses on whether a military service member's claimed refunds were filed in time. To view Decision 2018-06, click here.

Remote sellers; Wayfair

The Rhode Island Division of Taxation has posted the following: 

• An Advisory that provides registration information for remote sellers in light of last week’s U.S. Supreme Court decision in Wayfair. To view, click here.
• A statement from the Tax Administrator in response to the Wayfair decision. To view, click here.

Recent developments

Administrative Decision

The Rhode Island Division of Taxation today posted its latest Administrative Decision. Decision 2018-05 looks at whether a claim for a personal income tax refund was filed on time. To view the Decision, click here.

Notice on sales/use tax

The Rhode Island Division of Taxation today posted a Notice intended for all providers of investigation, guard, and/or armored car services. The Notice provides details on the extension of the sales/use tax to those services effective July 1, 2018. To view the Notice, click here.

Section 965

The Rhode Island Division of Taxation today proposed a regulation that would provide guidance to C corporations and their advisors on how to report deferred foreign income (“Section 965 income”) for Rhode Island tax purposes for the 2017 tax year. To learn more, click here.

Taxpayers warned anew about scam

The Rhode Island Division of Taxation and the Internal Revenue Service have renewed their call for individuals and businesses to beware of telephone scams involving taxes. To view the Division’s latest Advisory on the topic, click here.

Recent developments

Administrative Decision

The Division of Taxation has posted its latest Administrative Decision. Decision 2018-04 focuses on whether a taxpayer owes use tax on the purchase of a car. To view a copy, click here.

Regulations finalized

The Division of Taxation recently posted, as final, two regulations. One focuses on mandatory unitary combined reporting, the other on forms reproduction. For each of the two regulations, the format has been modified in accordance with the new Rhode Island Code of Regulations (a uniform state code). 

In addition, certain changes have been made to the regulations:

• The regulation on forms reproduction has been amended to include language regarding barcodes.
• The regulation on mandatory unitary combined reporting has been amended to delete the original regulation’s preamble.

For more information about the codification process, and to view regulations, see the Rhode Island Department of State (Secretary of State) website. Click here.

W-2 information reporting

The Division of Taxation recently amended its “W-2 Informational Returns” regulation – Regulation 280-RICR-20-55-9. (Click here to view.) It focuses on filing of W-2 information by employers.

The regulation’s format has been modified in accordance with the new Rhode Island Code of Regulations.

Also, the Division reminds employers – and their representatives or agents, such as payroll companies – that what is meant by “electronic filing” for purposes of W-2 information filing is contained in the Division’s “W‐2 Electronic Filing Requirements” document, available by click here.