Latest Administrative Decisions

In the latest Administrative Decisions, the issues addressed were:

•  Whether the taxpayer's claimed refund for the calendar year 2022 should have been denied by the Division.
• Details are contained in Administrative Decision 2026-16.

• Whether the taxpayers' claimed refund for the calendar year 2021 should have been denied by the Division.
• Details are contained in Administrative Decision 2026-17.

Scam Alert

The Rhode Island Division of Taxation has recently received reports that taxpayers are being targeted by a new scam.

This scam is convincing and may be difficult to identify.

Scammers are:

• Posing as real Division of Taxation employees. 

• Spoofing real Division of Taxation phone numbers associated with those employees.

• Calling repeatedly potentially to increase pressure on taxpayers to answer the phone.

• Leaving voice messages requesting the taxpayer to return the call. 

For more information, see Advisory 2026-21, and visit our Fraud Prevention webpage for further guidance.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer's claimed refund for the calendar year 2021 should have been denied by the Division.

Details are contained in Administrative Decision 2026-15.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer violated R.I. Gen. Laws § 44-20-1 et seq. on April 2, 2026, and if so, does it owe the assessment and should sanctions be imposed.

Details are contained in Administrative Decision 2026-14.

Extension Filing Due Date

The Rhode Island Division of Taxation reminds tax professionals and taxpayers that the due date for filing Rhode Island resident and nonresident personal income tax returns on extension is Thursday, October 15, 2026.

More information is available in Advisory 2026-20.

Latest Declaratory Ruling

The Rhode Island Division of Taxation has posted its latest declaratory ruling. Ruling No. 2026-01 was issued after a taxpayer requested a ruling regarding whether the reports it sells are subject to the Rhode Island sales and use tax. The taxpayer specifically sought responses to the following questions:

• Are Taxpayer’s reports subject to Rhode Island sales and use tax?
• If they are, under which category are they taxable (e.g., vendor-hosted prewritten computer software, specified digital product, etc.)?
• Does Taxpayer’s method of delivery (downloading the PDF from the dashboard) change the answer, as opposed to delivery by direct email?

Details are contained in Ruling No. 2026-01.

Estate Tax Simplification Update

The Rhode Island Division of Taxation is instituting two enhancements to the process of filing Rhode Island estate tax returns. Effective October 1, 2026, Form ESTATE-V will be discontinued and a simplification of the extension request filing process is being instituted. These updates will streamline filing and provide greater ease and clarity for estate tax filers.

More information is available in Advisory 2026-19.