Latest Administrative Decisions

 In the latest Administrative Decisions, the issues addressed were both related to Taxpayers that defaulted on their Stipulations with the Division:

• Whether the Taxpayer owes cigarette tax and if so, should sanctions be imposed.
• Details are contained in Administrative Decision 2024-29.
• Whether the Taxpayer owes cigarette tax and if so, should sanctions be imposed.
• Details are contained in Administrative Decision 2024-30.

• Whether the Taxpayers' claimed refund for calendar year 2020 should have been denied by the Division.

• Details are contained in Administrative Decision 2024-31.

Latest Administrative Decisions

In the latest Administrative Decisions, the issues addressed were both related to Taxpayers that defaulted on their Stipulations with the Division:

• Whether the Taxpayer owes other tobacco products ("OTP") tax and if so, should any sanctions be imposed.
• Details are contained in Administrative Decision 2024-27.

• Whether the Taxpayer owes the cigarette and/or other tobacco products tax and penalties assessed by the Division, and whether the Taxpayer breached a settlement stipulation, and if so, what sanctions, if any, should be imposed.

• Details are contained in Administrative Decision 2024-28.

Withholding booklet for 2025

The Rhode Island Division of Taxation has posted the withholding booklet for 2025.

View the booklet on our website: www.tax.ri.gov.

Fee removals

The Division of Taxation reminds taxpayers that the passage of the State Fiscal Year 2025 budget has removed two fees, one for qualifying charitable organizations, and one related to estates.

Details are available in Advisory 2024-31.

Annual estate update

The Rhode Island Division of Taxation has published the Rhode Island estate tax credit amount and threshold for the estates of decedents dying on or after January 1, 2025.

Details are available in Advisory 2024-31.

Bi-annual application of consumer price index to Rhode Island Motor Fuel Tax

The Rhode Island Division of Taxation has applied a statutory formula to determine the Rhode Island Motor Fuel Tax rate that will be in effect as of July 1, 2025. The tax will increase from 37 to 38 cents per gallon, effective July 1, 2025. The Division is providing information regarding this most recent adjustment in advance of the July 1, 2025 effective date to allow stakeholders to take the necessary steps to accommodate the new rate.

Details are available in Advisory 2024-29.