Latest Declaratory Ruling

The Rhode Island Division of Taxation has posted its latest declaratory ruling. Ruling No. 2026-01 was issued after a taxpayer requested a ruling regarding whether the reports it sells are subject to the Rhode Island sales and use tax. The taxpayer specifically sought responses to the following questions:

• Are Taxpayer’s reports subject to Rhode Island sales and use tax?
• If they are, under which category are they taxable (e.g., vendor-hosted prewritten computer software, specified digital product, etc.)?
• Does Taxpayer’s method of delivery (downloading the PDF from the dashboard) change the answer, as opposed to delivery by direct email?

Details are contained in Ruling No. 2026-01.

Estate Tax Simplification Update

The Rhode Island Division of Taxation is instituting two enhancements to the process of filing Rhode Island estate tax returns. Effective October 1, 2026, Form ESTATE-V will be discontinued and a simplification of the extension request filing process is being instituted. These updates will streamline filing and provide greater ease and clarity for estate tax filers.

More information is available in Advisory 2026-19.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the seized Electronic Nicotine-Delivery System ("ENDS") products were flavored or not, and if not flavored, should sanctions be imposed, and if so, what sanctions should be imposed.

Details are contained in Administrative Decision 2026-13.

Non-Owner Occupied Property Tax - Certificate of No Tax Due Guidance

Rhode Island’s new Non-Owner Occupied Property Tax impacts the transfer (buying and selling) of all Rhode Island residential properties with an assessed value over $1 million. Such properties will require a Certificate of No Tax Due at closing.

More information is available in Advisory 2026-17.

Annual Summary of Legislative Changes Published

The Rhode Island Division of Taxation has published the annual Summary of Legislative Changes. This document is a plain-language summary of Rhode Island tax changes that were enacted in the 2026 session of the Rhode Island General Assembly.

More information is available in the 2026 Summary of Legislative Changes.

Bills Mailed for Non-Owner Occupied Property Tax - First Payment Due September 15

Taxpayers subject to the Rhode Island Non-Owner Occupied Property Tax should be receiving their bills shortly.

Once taxpayers receive their bills, they must make payments on the Division of Taxation’s Self-Service Tax Portal by using the dedicated “Non-Owner Occupied Property Tax (Payment)” link.

For more information and detailed instructions, please see Advisory 2026-16.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer owes cigarette and other tobacco products ("OTP") tax and if so, should any sanctions be imposed. 

Details are contained in Administrative Decision 2026-12.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer owes the cigarette and/or other tobacco products and/or ENDS products tax and penalties assessed by the Division, and if so, what sanctions, if any, should be imposed.

Details are contained in Administrative Decision 2026-11.

Reminder - June 15 Due Date

The Rhode Island Division of Taxation reminds taxpayers and tax professionals of the June 15 due date for the second installment of many estimated payments, which apply to some personal income filers and many business entities.

More information is available in Advisory 2026-15.

Annual Mailing of Sales Permits

Retailers can expect sales permits covering the period from July 1, 2026, to June 30, 2027 to arrive shortly. Uniform Cigarette, Tobacco, and ENDS Dealer’s Licenses will also arrive soon will also arrive soon.

More information is available in Advisory 2026-14.

Updates Made to RI Tax Portal

The Rhode Island Division of Taxation’s Self-Service Tax Portal has recently received an update. This latest update builds on the Division’s ongoing focus on taxpayer experience and voluntary compliance.

More information is available in Advisory 2026-13.

Latest Newsletter Now Available

 The Division's latest newsletter is available in the Newsletter Archive.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer owes cigarette tax and if so, should sanctions be imposed.

Details are contained in Administrative Decision 2026-10.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer's claimed refund for Calendar Year 2020 should have been denied by the Division.

Details are contained in Administrative Decision 2026-09.

Prepaid sales tax update

The Rhode Island Division of Taxation informs taxpayers and tax professionals that the prepaid sales tax on cigarettes will increase to $0.95 per pack of 20 starting with purchases on and after July 1, 2026.

More information is available in Notice 2026-02.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer's claim for refund for Calendar Year 2023 should have been denied by the Division.

Details are contained in Administrative Decision 2026-08.

Latest Administrative Decisions

In the latest Administrative Decisions, the issues addressed were:

• Whether the taxpayer served the agreed to suspension, and, if not, what suspension should be imposed.
• Details are contained in Administrative Decision 2026-06.

• Whether the taxpayer owes the 2025 assessment and, if so, should sanctions be imposed
• Details are contained in Administrative Decision 2026-07.

Latest Administrative Decision

In the latest Administrative Decision, the parties agreed the issue addressed was whether the seized Electronic Nicotine-Delivery System ("ENDS") products were flavored or not, and if flavored, should sanctions (penalties and/or license suspension) be imposed, and if so, what sanctions should be imposed.

Details are contained in Administrative Decision 2026-05.

Latest Administrative Decisions

 In the latest Administrative Decisions, the issues addressed were:

• Whether the taxpayer is entitled to the claimed sales tax refund on a truck.

• Details are contained in Administrative Decision 2026-03.

• Whether the taxpayer's claimed refund for the calendar year 2022 should have been denied by the Division.

• Details are contained in Administrative Decision 2026-04.

Filing season reminders

The Rhode Island Division of Taxation has published tips, reminders, and resources for taxpayers and tax preparers ahead of the April 15 personal income tax filing due date. This includes information on filing a complete and accurate return, how to receive a refund by direct deposit, how to track your refund, and specific guidance regarding retirement income.

More information is available in Advisory 2026-12.