Administrative Decision
The Division of Taxation has posted its
latest Administrative Decision. Decision 2018-04 focuses on whether a taxpayer
owes use tax on the purchase of a car. To view a copy, click here.
Regulations finalized
The Division of Taxation recently
posted, as final, two regulations. One focuses on mandatory unitary combined
reporting, the other on forms reproduction. For each of the two regulations,
the format has been modified in accordance with the new Rhode Island Code of
Regulations (a uniform state code).
In addition, certain changes have been made
to the regulations:
- The regulation on forms reproduction has been amended to include language regarding barcodes.
- The regulation on mandatory unitary combined reporting has been amended to delete the original regulation’s preamble.
For more information about the
codification process, and to view regulations, see the Rhode Island Department
of State (Secretary of State) website. Click here.
W-2 information reporting
The
Division of Taxation recently amended its “W-2 Informational Returns” regulation
– Regulation 280-RICR-20-55-9. (Click here to view.) It focuses on filing of W-2 information by
employers.
The
regulation’s format has been modified in accordance with the new Rhode Island
Code of Regulations.
Also,
the Division reminds employers – and their representatives or agents, such as
payroll companies – that what is meant by “electronic filing” for purposes of
W-2 information filing is contained in the Division’s “W‐2 Electronic Filing Requirements” document,
available by click here.
