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State of Rhode Island Division of Taxation Department of Revenue

Sales & Excise Forms

In accordance with changes signed into law in June of 2022, a larger business registrant will be required to use electronic means to file returns and remit taxes to the State of Rhode Island for tax periods beginning on or after January 1, 2023. Visit our Electronic Filing Mandate page for more information on this requirement.

For those not subject to the electronic filing mandate requirement:

All forms supplied by the Division of Taxation are in Adobe Acrobat (PDF) format
To have forms mailed to you, please call 401.574.8970
Forms containing the 1D barcode are available in two ways. You can either print the form out and complete it by hand, or click on the fillable PDF version in order to enter information on the the form itself, and then print your completed form out.

Unless noted otherwise, completed forms should be sent to:

Rhode Island Division of Taxation

One Capitol Hill

Providence, RI 02908

Sales & Excise Taxes Due Date Calendar(s)

Due Date Calendar(s)

2024 Sales Tax Due Date Calendar 2024 Sales Calendar PDF file, less than 1

2025 Sales Tax Due Date Calendar 2025 Sales Tax Due Date Calendar PDF file, less than 1

Sales & Use Forms

Sales / Use Tax Forms

Business Application and Registration Form Business Application and Registration Form PDF file, less than 1

Form RI-STR - Sales and Use Tax Return Form RI-STR - Sales and Use Tax Return - for use starting with period of January 2023 PDF file, less than 1

Form RI-STR – Sales and Use Tax Return Instructions for periods beginning on or after October 1, 2025 Sales and Use Tax Return Instructions PDF file, less than 1

Form RI-STR – Sales and Use Tax Return Instructions for periods ending on or before September 30, 2025 Sales and Use Tax Return Instructions PDF file, less than 1

Permit Renewal - FYE2026 Retail sales tax permit renewal - July 1, 2025 - June 30, 2026 PDF file, less than 1

Permit Renewal - FYE2025 Retail sales tax permit renewal - July 1, 2024 - June 30, 2025 PDF file, less than 1

Permit Renewal - FYE2024 Retail sales tax permit renewal - July 1, 2023 - June 30, 2024 PDF file, less than 1

Permit renewal - FYE2023 Retail sales tax permit renewal - July 1, 2022 - June 30, 2023 PDF file, less than 1

Exemption - Artistic Works Application for Sales Tax Exemption for Artistic Works PDF file, less than 1

Exemption - Farm Application for Certificate of Exemption for Farm Equipment PDF file, less than 1

Affidavit - Gift of M.V. Affidavit of Gift of Motor Vehicle PDF file, less than 1

Affidavit - Regular Reg. Affidavit - Regular Registration of Demonstrators by Motor Vehicle Dealer PDF file, less than 1

C-REF-SU Claim for Refund - S/U Tax on Casual Purchase of Motor Vehicle PDF file, less than 1

Contractor's Exemption Contractor's Exempt Purchase Certificate PDF file, less than 1

Exemp. - Hazardous Waste PDF file, less than 1

Exemp. - Pollution Treatment Exemption Certificate - Pollution Treatment Equipment and Supplies PDF file, less than 1

Exemption - Fishermen Commercial Fishermen Exemption Certificate PDF file, less than 1

Exemption - GSA Exemption certification for US and RI Government purchases PDF file, less than 1

Exemption - Manufacturer Manufacturer's Exemption Certificate PDF file, less than 1

Exemption - STRMLNE Streamlined Sales and Use Tax - Exemption Certificate PDF file, less than 1

Exemption -R & D Research and Development Exemption Certificate PDF file, less than 1

Exemption-Interstate Affidavit of Truck, Trailer or Bus in Interstate Commerce PDF file, less than 1

EXO-SUE (2025) Sales & Use Exemption for an Exempt Organization PDF file, less than 1

Form AMP Application for Materialman to Remit Sales Tax Under "Pay when paid" Method PDF file, less than 1

Permit Renewal Retail Sales Permit Renewal Application - July 1, 2020 - June 30, 2021 PDF file, less than 1

Permit Renewal Retail Sales Permit Renewal Application - July 1, 2021 - June 30, 2022 PDF file, less than 1

Quarterly Application Application for Permission to File Sales/Use Tax Return Quarterly PDF file, less than 1

Refund Application Claim for Refund - Sales/Use Tax PDF file, less than 1

Resale Cert.(Wholesale) Resale Certificate - Wholesale PDF file, less than 1

Resale Certificate Resale Certificate PDF file, less than 1

RI-2625 Account Cancellation Form/Permit Final Return PDF file, less than 1

RI-COI Change of Name or Address Form PDF file, less than 1

Sales Tax Rate Table 7% Tax Rate PDF file, less than 1

Sales Tax Rate Table Taxicab Services PDF file, less than 1

Sales Tax Rate Table Items of Clothing Costing Over $250 PDF file, less than 1

SP-1 Promoter's Application for Permit PDF file, less than 1

SP-3 Monthly Report of Show Promoter PDF file, less than 1

Streamlined Return Tax Return for Streamlined Sales Tax Sellers PDF file, less than 1

T-204M Monthly Sales/Use Tax Return for Sales/Use, Cigarette Retailers and Motor Vehicle Dealer Sales PDF file, less than 1

T-204Q Quarterly Sales/Use Tax Return for Sales/Use, Cigarette Retailers and Motor Vehicle Dealer Sales PDF file, less than 1

T-205 Consumer's Use Tax Return PDF file, less than 1

Sales and Use Annual Reconciliation Forms

Sales and Use Annual Reconciliation Forms

Sales and Use Annual Reconciliation Forms

T-204A - Alcohol (2024) Alcoholic Beverages Return - Annual Reconciliation PDF file, less than 1

T-204W - Writers (2024) Writers, Composers and Artists Return - Annual Reconciliation PDF file, less than 1

T-204A - Alcohol (2023) Alcoholic Beverages Return - Annual Reconciliation PDF file, less than 1

T-204R (2023) Discontinued Sales and Use Tax Return - Annual Reconciliation - Discontinued for Tax Year 2023 PDF file, less than 1

T-204W - Writers (2023) Writers, Composers and Artists Return - Annual Reconciliation PDF file, less than 1

T-204R (2022) Sales and Use Tax Return - Annual Reconciliation PDF file, about 1

T-204W - Writers (2022) Writers Composers and Artists Return - Annual Reconciliation PDF file, about 992

T-204 Annual Rec (2021) 2021 Sales/Use Tax Return - Annual Reconciliation Form for Sellers of Tangible Property PDF file, less than 1

T-204A - Alcohol (2022) Alcoholic Beverages Return - Annual Reconciliation PDF file, about 2

T-204 Annual Rec 2021 Sales/Use Tax Return - Alcoholic Beverages Annual Reconciliation Form for Class A Package and Liquor Stores PDF file, less than 1

T-204 Annual Rec 2021 Sales/Use Tax Return - Annual Reconciliation Form for Writers, Composers and Artists PDF file, less than 1

T-204 Annual Rec 2020 Sales/Use Tax Return - Annual Reconciliation Form for Sellers of Tangible Property PDF file, less than 1

T-204 Annual Rec 2020 Sales/Use Tax Return - Alcoholic Beverages Annual Reconciliation Form for Class A Package and Liquor Stores PDF file, less than 1

T-204 Annual Rec 2020 Sales/Use Tax Return - Annual Reconciliation Form for Writers, Composers and Artists PDF file, less than 1

T-204 Annual Rec 2019 Sales/Use Tax Return - Annual Reconciliation Form for Sellers of Tangible Property PDF file, less than 1

T-204 Annual Rec 2019 Sales/Use Tax Return - Alcoholic Beverages Annual Reconciliation Form for Class A Package and Liquor Stores PDF file, less than 1

T-204 Annual Rec (2019) 2019 Sales/Use Tax Return - Annual Reconciliation Form for Writers, Composers and Artists PDF file, less than 1

T-204 Annual Rec 2018 Sales/Use Tax Return - Annual Reconciliation Form for Sellers of Tangible Property PDF file, less than 1

T-204 Annual Rec (2018) 2018 Sales/Use Tax Return - Annual Reconciliation Form for Writers, Composers and Artists PDF file, less than 1

T-204 Annual Rec (2018) 2018 Sales/Use Tax Return - Alcoholic Beverages Annual Reconciliation Form for Class A Package and Liquor Stores PDF file, less than 1

T-204 Annual Rec 2017 Sales/Use Tax Return - Annual Reconciliation Form for Sellers of Tangible Property PDF file, less than 1

T-204 Annual Rec (2017) 2017 Sales/Use Tax Return - Alcoholic Beverages Annual Reconciliation Form for Class A Package and Liquor Stores PDF file, less than 1

Adult Use Cannabis Tax

The Adult Use Cannabis Tax must be filed electronically using the RI Division of Taxation's Tax Portal

Airport Parking District Forms

Airport Parking District Forms

TPO-1 Warwick Airport Parking District Permit Application PDF file, less than 1

TPO-3 Warwick Airport Parking Surcharge on Transient Parking PDF file, less than 1

Alcohol Import Forms

Alcohol Import Tax

ABWM Alcoholic Beverage Return for Wholesalers and Manufacturers PDF file, less than 1

Beverage Container & Litter Forms

Beverage Container & Litter Forms

BCT-1 (Effective July 1st, 2019) Beverage Container Tax PDF file, less than 1

Litter Application 2021 Application for Litter Control Participation Permit - 2021 PDF file, less than 1

Litter Application 2022 Application for Litter Control Participation Permit - 2022 PDF file, less than 1

Litter Application 2023 Application for Litter Control Participation Permit - 2023 PDF file, less than 1

Cigarette Tax Forms

Cigarette Tax Forms

Business Application and Registration Form Business Application and Registration Form PDF file, less than 1

CTEREN (FYE2026) Uniform Cigarette, Tobacco, and ENDS Dealer’s License Renewal - July 1, 2025 - June 30, 2026 PDF file, less than 1

CDR-1 (FYE2025) Cigarette Dealer's License Renewal Application - July 1, 2024 - June 30, 2025 PDF file, less than 1

CDR-1 (FYE2024) Cigarette Dealer's License Renewal Application - July 1st 2023- June 30th 2024 PDF file, less than 1

CDR-1 (FYE2023) Cigarette Dealer's License Renewal Application - July 1, 2022 - June 30, 2023 PDF file, less than 1

CDR-1 (FYE2022) Cigarette Dealer's License Renewal Application - 2021-2022 PDF file, less than 1

CDR-1 (2021) Cigarette Dealer's License Renewal Application - 2020-2021 PDF file, less than 1

CIG-DCB Cigarette Tax Credit Bond for Cigarette Distributors to Buy Stamps on Credit PDF file, less than 1

CIG-NRDB Non-Resident Cigarette Tax Bond (Required by All Non-Resident Distributors) PDF file, less than 1

CRP Monthly Report of In-State Cigarette Distributors PDF file, less than 1

CRP-NR Monthly Report of Non-Resident Cigarette Distributors PDF file, less than 1

CTE Application Uniform CTE License Distributor/Importer/Manufacturer PDF file, less than 1

Form T-11 Requisition for Cigarette Tax Stamps PDF file, less than 1

T-11A Requisition for Cigarette Tax Stamps: Rolling Papers PDF file, less than 1

T-154 Application for Cigarette Dealer's License (Vending Machines) PDF file, less than 1

T-17 Monthly Report of In-State Cigarette Distributors PDF file, less than 1

T-18 Monthly Report of Non-Resident Cigarette Distributors PDF file, less than 1

T-205C Cigarette Excise and Sales/Use Tax Return PDF file, less than 1

T-29 Application for Refund of Cigarette Tax PDF file, less than 1

T-NPM Licensed Distributor Reporting Form on Sales by Non-participating Manufacturers PDF file, less than 1

Electronic Nicotine-Delivery System (ENDS) Forms

Electronic Nicotine-Delivery System (ENDS)

Business Application and Registration Form Business Application and Registration Form PDF file, less than 1

CTEREN (FYE2026) Uniform Cigarette, Tobacco, and ENDS Dealer’s License Renewal - July 1, 2025 - June 30, 2026 PDF file, less than 1

CTE Application Uniform CTE License Distributor/Importer/Manufacturer PDF file, less than 1

Form RI-ENDS-FT-DI Electronic Nicotine-Delivery System (ENDS) Products Floor Stock Return - Distributor PDF file, less than 1

Form RI-ENDS-FT-R Electronic Nicotine-Delivery System (ENDS) Products Floor Stock Return - Retail Dealer PDF file, less than 1

Hard to Dispose Forms

Hard to Dispose Tax Forms

HTDM-W Hard-to-Dispose Material Wholesale Monthly Tax Return PDF file, less than 1

HTDT Exemption Hard-to-Dispose Material Tax Exemption Certificate PDF file, less than 1

HTDT-2 Application for Permit to Collect Hard-to-Dispose Material Tax PDF file, less than 1

HTDT-3 Hard-to-Dispose Tax Return (Wholesale) PDF file, less than 1

HTDT-4 Hard-to-Dispose Tax Return (Retail) PDF file, less than 1

HTDT-5 Claim for Refund of Hard-to-Dispose Material Tax PDF file, less than 1

Hotel Tax Form

Hotel Tax Form

HOM Monthly Hotel Tax Return PDF file, less than 1

RI-8478 Residential Dwelling/Room Rental Tax Return PDF file, less than 1

International Fuel Tax Agreement (IFTA)

International Fuel Tax Agreement (IFTA)

IFTA Compliance Manual International Fuel Tax Agreement (IFTA) Compliance Manual - Updated 02/2025 PDF file, less than 1

IFTA Decal Inventory International Fuel Tax Agreement (IFTA) Decal Inventory Form PDF file, less than 1

IFTA Decal Req. International Fuel Tax Agreement (IFTA) Additional Decal Requisition PDF file, less than 1

IFTA-1 International Fuel Tax Agreement (IFTA) License Application PDF file, less than 1

IFTA-REN International Fuel Tax Agreement (IFTA) License Renewal Form PDF file, less than 1

Meals and Beverage Forms

Meals and Beverage Tax Forms

Business Application and Registration Form Business Application and Registration Form PDF file, less than 1

MTM Monthly Meals and Beverage Tax Return PDF file, less than 1

MTQ Quarterly Meals and Beverage Tax Return PDF file, less than 1

Motor Fuel Forms

Motor Fuel Tax Forms

BD-1 Biodiesel Manufacturer Tax Report PDF file, less than 1

Biodiesel Permit Application for Biodiesel Permit PDF file, less than 1

EPRF-1 Environmental Protection Regulatory Fee Return PDF file, less than 1

Marine Diesel Marine Diesel Purchase Certificate PDF file, less than 1

MFT-1 Motor Fuel Distributor’s Tax Return PDF file, less than 1

MFT-EP Motor Fuel Export Permittee Report PDF file, less than 1

Motor Fuel Application Application for Distributor Registration or Export Permit Certificate PDF file, less than 1

Motor Fuel Distributor Bond Motor Fuel Distributor Bond Form and Instructions PDF file, less than 1

Motor Fuel Exporter Bond Motor Fuel Exporter Bond Form and Application PDF file, less than 1

Motor Fuel Exporter Bond Inst Motor Fuel Exporter Bond Instructions PDF file, less than 1

T-12 Motor Fuel Special Distributor Tax Report PDF file, less than 1

T-59 Claim for Refund of Motor Fuel Tax PDF file, less than 1

UORF-1 Uniform Oil Response and Prevention Fee PDF file, less than 1

Prepaid Wireless Forms

Prepaid Wireless Forms

PWT Opt-out Prepaid Wireless Telecommunications Charge - Opt-out Form PDF file, less than 1

PWTM Prepaid Wireless Telecommunications Charge - Monthly PDF file, less than 1

PWTQ Prepaid Wireless Telecommunications Charge - Quarterly PDF file, less than 1

Real Estate Conveyance Forms

Real Estate Conveyance Tax Forms

CVYT-2 - for transactions beginning on or after October 1, 2025 Acquired Real Estate Company Conveyance Tax Return PDF file, less than 1

CVYT-2 - for transactions on or before September 30, 2025 Acquired Real Estate Company Conveyance Tax Return PDF file, less than 1

CVYT-2 - Instructions Acquired Real Estate Company Conveyance Tax Instructions PDF file, less than 1

Rental Vehicle Surcharge Forms

Rental Vehicle Surcharge Forms

ARS-D Rental Vehicle Surcharge Deposit Return PDF file, less than 1

ARS-R Rental Vehicle Surcharge Reconciliation Return PDF file, less than 1

Telecom / E-911 Forms

Telecom / E-911 Forms

E911 E911 Wireless/Wireline Surcharge Return PDF file, less than 1

Tobacco Products Tax Forms

Tobacco Products Tax Forms

Business Application and Registration Form Business Application and Registration Form PDF file, less than 1

CTEREN (FYE2026) Uniform Cigarette, Tobacco, and ENDS Dealer’s License Renewal - July 1, 2025 - June 30, 2026 PDF file, less than 1

CTE Application Uniform CTE License Distributor/Importer/Manufacturer PDF file, less than 1

OTP-1 - For periods beginning on or after October 1, 2025 Distributor's Other Tobacco Products Tax Return PDF file, about 5

OTP-1 - For periods ending on or before September 30, 2025 Distributor's Other Tobacco Products Tax Return PDF file, about 5

OTP-4 - For periods beginning on or after October 1, 2025 Dealer/Consumer Other Tobacco Products Return PDF file, less than 1

RI-7665 Smoking Bar Quarterly Return and Report of Revenues PDF file, less than 1

OTP-4 – For periods ending on or before September 30, 2025 Dealer/Consumer Other Tobacco Products Return PDF file, less than 1