Thursday, August 24, 2017

Information for non-collecting retailers, others

The Rhode Island Division of Taxation has established a special section of its website to help foster compliance with the recently enacted "Non-Collecting Retailers, Referrers, and Retail Sale Facilitators Act."

The webpage provides links, forms, legislative language, and other items related to the new law -- all conveniently located in one place.

Under the legislation, which was approved by the General Assembly and signed into law by Governor Gina M. Raimondo on August 3, 2017, you may have certain registration and/or notice and reporting requirements involving Rhode Island sales and use tax.

Which requirements apply to you depends upon whether you qualify as a “non-collecting retailer”, a “retail sale facilitator”, or a “referrer” -- terms that are defined in the new law. To view the webpage, which includes a copy of the new law, please click here. (A screenshot of the webpage appears below.)