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.

Latest Administrative Decision

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

Details are contained in Administrative Decision 2026-13.

Non-Owner Occupied Property Tax - Certificate of No Tax Due Guidance

Rhode Island’s new Non-Owner Occupied Property Tax impacts the transfer (buying and selling) of all Rhode Island residential properties with an assessed value over $1 million. Such properties will require a Certificate of No Tax Due at closing.

More information is available in Advisory 2026-17.

Annual Summary of Legislative Changes Published

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 2026 session of the Rhode Island General Assembly.

More information is available in the 2026 Summary of Legislative Changes.

Bills Mailed for Non-Owner Occupied Property Tax - First Payment Due September 15

Taxpayers subject to the Rhode Island Non-Owner Occupied Property Tax should be receiving their bills shortly.

Once taxpayers receive their bills, they must make payments on the Division of Taxation’s Self-Service Tax Portal by using the dedicated “Non-Owner Occupied Property Tax (Payment)” link.

For more information and detailed instructions, please see Advisory 2026-16.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer owes cigarette and other tobacco products ("OTP") tax and if so, should any sanctions be imposed. 

Details are contained in Administrative Decision 2026-12.