Sales tax permits, coupon booklets

The Rhode Island Division of Taxation has begun mailing sales tax coupon booklets and sales tax permits.

Paper filers

Late last month, the Division began mailing sales tax coupon booklets, with new sales permits enclosed, to about 2,390 retailers who remit sales tax monthly.

At about the same time, the Division began mailing sales tax coupon booklets, with new sales permits enclosed, to about 2,890 retailers who remit sales tax quarterly, and also began mailing the following:

• 529 booklets with coupons for remitting meals-and-beverage tax monthly;
• 96 booklets with coupons for remitting meals-and-beverage tax quarterly;
• 115 booklets with coupons for remitting tax involving tires, lubricating oils, and other hard-to-dispose materials;
• 30 booklets with coupons for remitting hotel tax;
• 15 booklets with coupons for remitting prepaid wireless tax monthly; and
• 5 booklets with coupons for remitting prepaid wireless tax quarterly.

Electronic filers

Electronic filers of sales and related taxes do not receive paper coupon booklets. As a result, their sales permits must be sent separately. The Division began mailing several thousand of these permits on Friday, July 7; more will be mailed out at a later date. Most of those who hold sales permits file electronically.

Keep in mind that the Division mails sales permits to those who filed their renewal applications, paid the $10 renewal fee, and are not delinquent on their state taxes. If you have not renewed your sales permit for the year which began July 1, 2017, you may do so online or on paper. For online renewals, click here. For the paper renewal form, click here.

Cigarette dealers

Cigarette dealers that do not file electronically will receive a booklet for remitting sales tax monthly or quarterly. They will also receive a cigarette permit (assuming they renewed). The Division began mailing the coupons and permits last week.

Note: If you have not received your new sales permit, covering the year which began July 1, 2017, you may continue using the old one until the new one arrives.

New account IDs

The Division of Taxation has assigned individualized account identification numbers to retailers and other holders of sales permits. For more information about the new account ID numbers, and how they apply, click here.