Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer owes use tax on a car purchased in 2021.

Details are contained in Administrative Decision 2025-18.

Campground Guidance

The Division of Taxation has issued guidance to campgrounds regarding the taxability of short-term lodgings.

More information is available in Notice 2025-04.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer owes use tax on a car purchased in 2020.

Details are contained in Administrative Decision 2025-17.

Summary of Legislative Changes posted

The Rhode Island Division of Taxation has published the annual Summary of legislative Changes. This document is a plain-language summary of Rhode Island tax changes that were enacted in the 2025 session of the Rhode Island General Assembly.

More information is available in the 2025 Summary of Legislative Changes.

Latest Administrative Decisions

In the latest Administrative Decisions, the issues addressed were:

• Whether the taxpayer owes the 2024 assessment and, if so, should sanctions be imposed. 
• Details are contained in Administrative Decision 2025-15.
• Whether the taxpayer owes the 2024 assessment and, if so, should sanctions be imposed. 
• Details are contained in Administrative Decision 2025-16.

Many Nonprofits’ Certificates of Exemption are Due for Renewal

The Rhode Island Division of Taxation reminds qualified exempt charitable, educational, and religious organizations that many organizations’ sales and use tax exemption certificates were due for renewal on or before June 30, 2025.

More information is available in Advisory 2025-12.

Change to motor fuel rate - effective 7-1-2025

The Rhode Island Division of Taxation informs Rhode Islanders that Rhode Island’s Fiscal Year 2026 budget, as passed by the General Assembly, makes changes to the Rhode Island Motor Fuel Tax rate.

More information is available in Advisory 2025-11.