Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer is an "organization operated exclusively for...charitable purposes" within the meaning of R.I. Gen. Laws § 44-18-30(5)(i), such that the taxpayer would be entitled to a sales tax certificate of exemption.

Details are contained in Administrative Decision 2025-21.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer claimed refund should have been denied as out of time by the Division.

Details are contained in Administrative Decision 2025-20.

Due date is October 15 for income tax returns on extension

The Rhode Island Division of Taxation reminds tax professionals and taxpayers that the due date for filing Rhode Island resident and nonresident personal income tax returns on extension is Wednesday, October 15, 2025. The October 15 due date is also the due date for some other entities.

More information is available in Advisory 2025-21.

Further Rhode Island Tax Guidance on H.R. 1 (Public Laws No.: 119-21)

The Rhode Island Division of Taxation today provides guidance regarding Rhode Island tax treatment in response to the recent enactment of federal legislation, from which Rhode Island decoupled in its Fiscal Year 2026 Budget.

H.R. 1 (Public Laws No.: 119-21) was enacted on July 4, 2025 and includes tax provisions that impact tax filings for certain filers for Tax Year 2025 as well as retroactive tax provisions that could impact Tax Years 2022, 2023, and 2024.

More information is available in Advisory 2025-20.