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.

Kratom Tax

The Rhode Island Division of Taxation today reminds taxpayers and tax professionals of the upcoming April 1 effective date of the new tax on kratom and kratom products.

More information is available in Advisory 2026-10.

Guidance Issued for Non-Owner Occupied Property Tax

The Rhode Island Division of Taxation has published guidance regarding Rhode Island’s Non-Owner Occupied Property Tax, which is effective July 1, 2026. The tax is imposed on residential property that is assessed at over $1 million and is not occupied by the property owner for the majority of the tax year.

The newly published guidance - easily accessible on a new dedicated webpage - is intended for taxpayers, realtors, attorneys, and tax professionals. It includes information on transfers of property ownership, eligibility for exemption, determining primary residence, and also includes helpful charts.

For further guidance, the Division will be issuing a regulation prior to the July 1, 2026 effective date for the tax.

For further information, please see:

• Advisory 2026-09
• Non-Owner Occupied Property Tax webpage
• FAQs regarding the Non-Owner Occupied Property Tax

March 15 Entity Due Date

The Rhode Island Division of Taxation reminds tax professionals, business entities, and others that the filing and payment due date for many types of entities is around the corner. Please note that because the statutory due date of March 15, 2026 falls on a Sunday, the March due date will be March 16, 2026.

More information is available in Advisory 2026-08.