Prepaid sales tax update

The Rhode Island Division of Taxation informs taxpayers and tax professionals that the prepaid sales tax on cigarettes will increase to $0.95 per pack of 20 starting with purchases on and after July 1, 2026.

More information is available in Notice 2026-02.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer's claim for refund for Calendar Year 2023 should have been denied by the Division.

Details are contained in Administrative Decision 2026-08.

Latest Administrative Decisions

In the latest Administrative Decisions, the issues addressed were:

• Whether the taxpayer served the agreed to suspension, and, if not, what suspension should be imposed.
• Details are contained in Administrative Decision 2026-06.

• Whether the taxpayer owes the 2025 assessment and, if so, should sanctions be imposed
• Details are contained in Administrative Decision 2026-07.

Latest Administrative Decision

In the latest Administrative Decision, the parties agreed the issue addressed was whether the seized Electronic Nicotine-Delivery System ("ENDS") products were flavored or not, and if flavored, should sanctions (penalties and/or license suspension) be imposed, and if so, what sanctions should be imposed.

Details are contained in Administrative Decision 2026-05.

Latest Administrative Decisions

 In the latest Administrative Decisions, the issues addressed were:

• Whether the taxpayer is entitled to the claimed sales tax refund on a truck.

• Details are contained in Administrative Decision 2026-03.

• Whether the taxpayer's claimed refund for the calendar year 2022 should have been denied by the Division.

• Details are contained in Administrative Decision 2026-04.

Filing season reminders

The Rhode Island Division of Taxation has published tips, reminders, and resources for taxpayers and tax preparers ahead of the April 15 personal income tax filing due date. This includes information on filing a complete and accurate return, how to receive a refund by direct deposit, how to track your refund, and specific guidance regarding retirement income.

More information is available in Advisory 2026-12.

Postmark Guidance

The Rhode Island Division of Taxation has published information regarding recent changes to the United States Postal Service (USPS) postmarking process to ensure Rhode Island taxpayers are aware and prepared. Recent changes to how the USPS postmarks mail means mail is no longer postmarked when it is received by the USPS. It is now postmarked when it is processed, unless the sender has asked for a manual postmark at a post office counter.

More information is available in Advisory 2026-11.