Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Division properly denied the Taxpayer's sales tax refund claim in part because portions of said claim were untimely under R.I. Gen. Laws § 4-13-26. Specifically, whether the waiver that the Taxpayer signed during the audit help open the period in which to file said refund claim. 

Details are contained in Administrative Decision 2024-11.

Latest Administrative Decisions

 In the latest Administrative Decisions, the issue addressed were:

• Whether the Taxpayer owes cigarette and other tobacco products tax and if so, should any sanctions be imposed. 
• Details are contained in Administrative Decision 2024-09.

• Whether the Taxpayer owes other tobacco products ("OTP") tax and if so, should any sanctions be imposed.

• Details are contained in Administrative Decision 2024-10.

Fraudulent calls claiming to be from RI Division of Taxation still targeting taxpayers

The Rhode Island Division of Taxation reminds taxpayers and tax professionals of the ongoing scams targeting Rhode Islanders. One such scam involves phone calls claiming to be from the Rhode Island Division of Taxation. These scams can compromise the data security, finances, and identities of victims.

Details are contained in Advisory 2024-18.

Extended due date information

The Rhode Island Division of Taxation today provides information regarding the Rhode Island and federal tax filing and payment extensions announced recently.

The IRS extension that adjusts the due date for federal filings and payments normally due on April 15, 2024 to July 15, 2024, applies only to taxpayers in Providence, Kent, and Washington counties.

The Rhode Island extension to file and pay on or before July 15, 2024 applies to all individuals and entities with Rhode Island returns and payments normally due on April 15, 2024, as detailed in Advisory 2024-16 (published and circulated 4/10/2024).

The IRS extension applies only to taxpayers in Providence, Kent, and Washington counties.

More information is available in Advisory 2024-17.

Attention

Rhode Island Division of Taxation announces today that certain state filing and payment due dates for individuals and entities affected by recent storms and flooding normally due on April 15, 2024 will be extended to July 15, 2024. 

Details are contained in Advisory 2024-16.

Please note

The Division of Taxation is evaluating the April 4, 2024 announcement from the IRS regarding federal due date extensions due to severe storms and flooding and will provide further guidance regarding Rhode Island due dates shortly.

Taxpayer Portal reminder

The Rhode Island Division of Taxation reminds taxpayers and tax professionals that the Rhode Island Taxpayer Portal is a convenient way to file and pay their taxes electronically.

Details are contained in Advisory 2024-15.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Taxpayer owes the Division's assessment for tax year 2019. 

Details are contained in Administrative Decision 2024-08.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the Taxpayer owes use tax on a car ("Car") purchase in 2019. The issue requires a determination of whether the Taxpayer was a bona fide nonresident of Rhode Island at the time of the purchase of the Car.

Details are contained in Administrative Decision 2024-07.