Administrative Decisions | RI Division of Taxation

2023

2023

AD 2023-01 Personal Income Tax - Whether the Taxpayer owed the Division's notice of assessment in relation to the Taxpayer's 2020 personal income PDF file, about 3

AD 2023-02 Personal Income Tax - Whether the Taxpayers owes additional income tax, interest, and penalty for the tax year PDF file, less than 1

AD 2023-03 Rental Vehicle Surcharge - Whether the Taxpayer owes the Division's assessment for tax years 2015 through 2019 in relation to the rental vehicle surcharge ("RVS"). PDF file, about 1

AD 2023-04 Hard to Dispose Tax - Whether the Division correctly denied the Taxpayer's refund request for its payment of hard to dispose material tax for 2018 PDF file, less than 1

AD 2023-05 Sales and Use Tax - Whether the Taxpayer's claim for a sales and use tax refund for his tax payment on a car that he purchased should have been denied. PDF file, less than 1

AD 2023-07 Sales and Use tax - Whether the Taxpayer owes use tax on two (2) trucks purchased, one in 2018 and one in 2019, by the Taxpayer. PDF file, less than 1

AD 2023-08 Personal Income Tax - Whether the Taxpayer owes the Division's assessment for tax year 2017. PDF file, less than 1

2022

2022

AD 2022-01 Personal Income Tax - Whether Taxpayers' refund claim should have been denied PDF file, about 4

AD 2022-02 Marijuana - Does the taxpayer owe marijuana tax, interest and penalty? PDF file, about 3

AD 2022-03 Personal Income Tax - Should the taxpayer's refund claim have been denied? PDF file, less than 1

AD 2022-04 Personal Income Tax - Whether the Taxpayer owed Rhode Island income tax for 2018 PDF file, about 3

AD 2022-05 Personal Income Tax - Whether the taxpayer's claimed refund claim for the calendar year 2017 should have been denied by the Division PDF file, about 4

AD 2022-06 Personal Income Tax - Whether the Taxpayer owes the Division's assessment for tax year 2016 PDF file, about 4

AD 2022-07 Sales and use tax - Is the taxpayer's refund claim valid? PDF file, about 3

AD 2022-08 Personal Income Tax - Whether the Taxpayer owes the Division's assessment for tax year 2013 PDF file, about 3

AD 2022-09 Cigarette Tax - Whether the Taxpayer breached its 2019 stipulation with the Division, and if so, should any sanctions be imposed PDF file, about 3

AD 2022-10 Other Tobacco Products - Whether the Taxpayer owes tax on other tobacco products, and if so, should any sanctions be imposed PDF file, about 3

AD 2022-11 Personal Income Tax - Whether the Taxpayer Owes the Division's Assessment for Tax Year 2020 PDF file, about 6

AD 2022-12 Tobacco - Whether the Taxpayer owes the assessed sales tax, interest, and penalty for 2015 and 2016 PDF file, about 7

AD 2022-13 Personal Income Tax - Whether the Taxpayer's claimed refund claim for the calendar year 2018 should have been denied by the Division PDF file, about 6

AD 2022-14 Sales and use tax - Whether the Taxpayer's request for a refund for the tax paid on his 2020 purchase of car should have been denied by the Division PDF file, about 4

AD 2022-15 Personal Income Tax - Whether the Taxpayers' claimed refund for the calendar year 2017 should have been denied by the Division. PDF file, about 7

AD 2022-16 Personal Income Tax - Whether the Taxpayers' claimed refund for the calendar years 2013, 2014, and/or 2015 should have been denied by the Division PDF file, about 7

AD 2022-17 Cigarette Tax - Whether the Taxpayer owes other tobacco products tax and if so, should any sanctions be imposed. PDF file, about 5

AD 2022-18 Personal Income Tax - Whether the Taxpayer's claimed refund for 2017 should have been denied by the Division PDF file, about 6

AD 2022-19 Personal Income Tax - Whether the Taxpayer owes additional tax, interest, and a penalty for the tax year 2016 PDF file, about 5

AD 2022-20 Sales and use tax - Whether the Taxpayer owes the sales and use tax assessed in the May 22, 2020 Notice of Assessment. PDF file, about 8

2021

2021

AD 2021-01 Personal Income Tax -- Whether tax is owed for 2016 PDF file, about 2

AD 2021-02 Historic Tax Credits - Whether Division correctly denied the credits PDF file, about 3

AD 2021-03 Personal Income Tax -- Whether taxpayer's refund claim should have been denied PDF file, about 4

AD 2021-04 Personal Income Tax -- Whether the taxpayers' refund claim was filed on time PDF file, about 3

AD 2021-05 Personal Income Tax -- Whether taxpayer's refund claim should have been denied PDF file, about 4

AD 2021-06 Personal Income Tax -- Whether taxpayer's refund claim should have been denied PDF file, about 4

AD 2021-07 Personal Income Tax -- Whether taxpayer's refund should have been offset PDF file, about 4

AD 2021-08 Motor Fuel Tax -- Whether taxpayer's claimed refunds of motor fuel tax purchases should have been denied PDF file, about 4

AD 2021-09 Sales and use tax -- Whether taxpayer owes the assessed sales tax and assessed other tobacco products tax PDF file, about 14

AD 2021-10 Cigarette Tax - Whether the taxpayer owes cigarette tax, and if so, should any sanctions be imposed PDF file, about 3

2020

2020

AD 2020-01 Personal Income Tax -- Whether taxpayer was owed a refund PDF file, about 4

AD 2020-02 Sales and Use Tax -- Whether refund should have been denied PDF file, about 2

AD 2020-03 Personal Income Tax -- Whether taxpayers should have modified their AGI PDF file, about 3

AD 2020-04 Sales and Use Tax -- Whether taxpayer's television services are subject to sales and use tax PDF file, about 8

AD 2020-05 Sales and Use Tax -- Whether taxpayer owes sales and use, meals and beverage, and other taxes PDF file, about 3

AD 2020-06 Personal Income Tax -- Whether the taxpayers owe personal income tax for 2018 PDF file, about 3

AD 2020-07 Cigarette Tax -- Whether hemp cigarettes seized by Division count as cigarettes for tax purposes PDF file, about 7

AD 2020-08 Minimum Tax -- Whether LLC owes the annual minimum tax for the years in question PDF file, about 3

AD 2020-09 Personal Income Tax -- Whether refund should have been denied PDF file, about 5

AD Decision Dismissing Administrative Appeal Motor Fuel Tax - Whether to grant the motion to dismiss. PDF file, about 1

2019

2019

AD 2019-01 Personal Income Tax -- Whether tax, penalty, interest were properly assessed PDF file, about 3

AD 2019-02 Filing Charge -- Whether single-member LLC owes tax and penalty PDF file, about 2

AD 2019-03 Filing Charge -- Whether single-member LLC owes tax and penalty PDF file, about 2

AD 2019-04 Other Tobacco Products tax -- Whether tax is owed PDF file, about 3

AD 2019-05 Personal Income Tax -- Whether tax is owed on Rhode Island source income PDF file, about 3

AD 2019-06 Sales and Use Tax -- Whether tax is owed on sale of equipment PDF file, about 13

2018

2018

AD 2018-01 Other Tobacco Products (OTP) tax -- whether the taxpayer owes the assessed tax PDF file, about 5

AD 2018-02 Sales and Use Tax -- Contractor prevails on dispute PDF file, about 7

AD 2018-03 Personal Income Tax - Unreported income PDF file, about 4

AD 2018-04 Sales and Use Tax -- Tax due on car purchase PDF file, about 4

AD 2018-05 Personal Income Tax -- Whether a refund claim was timely filed PDF file, about 4

AD 2018-06 Personal Income Tax -- Whether refund claims were timely filed PDF file, about 6

AD 2018-07 Personal Income Tax -- Claiming a net operating loss PDF file, about 6

AD 2018-08 Personal Income Tax -- Whether refund should have been denied PDF file, about 5

AD 2018-09 Sales and Use Tax -- Refund of tax when vehicle is returned PDF file, about 3

AD 2018-10 Personal Income Tax -- Whether refund should have been denied PDF file, about 4

AD 2018-11 Sales and Use Tax -- Whether retailer had substantial nexus PDF file, about 4

AD 2018-12 Public Service Corporation Tax -- Method of depreciation PDF file, about 7

2017

2017

AD 2017-01 Personal Income Tax -- Offset of refund PDF file, about 3

AD 2017-02 Nursing Facility Provider Tax -- Refund claims PDF file, about 2

AD 2017-03 Personal Income Tax -- Federal change PDF file, about 3

AD 2017-04 Sales and Use Tax -- Use tax on car registered elsewhere PDF file, about 4

AD 2017-05 Personal Income Tax -- Property-tax relief credit PDF file, about 2

AD 2017-06 Personal Income Tax -- Federal change PDF file, about 3

AD 2017-07 Sales and Use Tax -- Assessment after audit PDF file, about 6

AD 2017-08 Personal Income Tax -- Tax, interest, and penalty re: 2013 tax year PDF file, about 2

AD 2017-09 Historic Tax Credit -- Qualified rehabilitation expense in dispute PDF file, about 7

AD 2017-10 Personal Income Tax -- Whether a refund claim was timely filed PDF file, about 4

AD 2017-11 Historic Preservation Tax Credit -- Taxpayer denied credits PDF file, about 4

AD 2017-12 Other Tobacco Products (OTP) tax - whether the taxpayer owes the assessed tax PDF file, about 4

AD 2017-13 Other Tobacco Products (OTP) tax - whether the taxpayer owes the assessed tax PDF file, about 7

2016

2016

AD 2016-01 Personal Income Tax -- Historic Homeownership Assistance Act tax credits PDF file, about 6

AD 2016-02 Other Tobacco Products tax -- Whether the tax was properly assessed. PDF file, about 5

AD 2016-03 Personal Income Tax -- Whether refund claim was timely filed. PDF file, about 3

AD 2016-04 Personal Income Tax -- Whether refund claim was timely filed. PDF file, about 3

AD 2016-05 Personal Income Tax -- Whether taxpayer was eligible for statewide property-tax relief credit. PDF file, about 2

AD 2016-06 Personal Income Tax -- Whether refund claim was timely filed. PDF file, about 3

AD 2016-07 Personal Income Tax -- Whether a return should have been filed after a federal change PDF file, about 3

AD 2016-08 Sales and Use Tax -- Whether a use tax refund should have been issued on motor vehicle purchase PDF file, about 4

AD 2016-09 Personal Income Tax -- Whether a refund claim was timely filed PDF file, about 7

AD 2016-10 Cigarette Tax -- Former cigarette dealer faces penalty for violating stipulation PDF file, about 3

AD 2016-11 Personal Income Tax -- Whether a refund claim was timely filed PDF file, about 4

AD 2016-12 Personal Income Tax -- Whether a refund claim was timely filed PDF file, about 4

AD 2016-13 Personal Income Tax -- Whether a refund claim was timely filed PDF file, about 3

AD 2016-14 Personal Income Tax -- Whether a refund claim was timely filed PDF file, about 3

AD 2016-15 Personal Income Tax -- Whether a refund claim was timely filed PDF file, about 4

AD 2016-16 Cigarette Tax -- Suspension of license PDF file, about 4

AD 2016-17 Cigarette Tax and Sales Tax -- Alleged violation of stipulation PDF file, about 4

AD 2016-18 Cigarette Tax and Dealer's License -- Seized tobacco products PDF file, about 7

AD 2016-19 Cigarette Tax and Sales Tax -- Untaxed cigarettes PDF file, about 7

AD 2016-20 Cigarette Tax and Dealer's License -- Rolling papers PDF file, about 3

AD 2016-21 Cigarette Tax and Dealer's License -- Alleged violation of stipuation PDF file, about 3

AD 2016-22 Cigarette Tax and Dealer's License -- Alleged violation of stipulation PDF file, about 2

AD 2016-23 Sales Tax -- Whether gas station convenience store owed the assessed tax PDF file, about 5

AD 2016-24 Sales and Use Tax -- Use tax on car purchased in other state PDF file, about 4

2015

2015

AD 2015-01 Cigarette Tax and Sales Tax PDF file, less than 1

AD 2015-02 Personal Income Tax -- Amended return required after federal change PDF file, less than 1

AD 2015-03 Withholding -- Penalties and interest PDF file, less than 1

AD 2015-04 Sales and Use Tax -- Complimentary drinks PDF file, about 2

AD 2015-05 Cigarette Tax -- Violation of stipulation PDF file, less than 1

AD 2015-06 Cigarette Tax and Sales Tax PDF file, less than 1

AD 2015-07 Personal Income Tax PDF file, about 1

AD 2015-08 Historic Preservation Tax Credit - credit denied PDF file, about 1

AD 2015-09 Cigarette Tax -- Revocation of cigarette dealer's license PDF file, about 1

AD 2015-10 Personal Income Tax -- Whether a refund claim was timely filed PDF file, less than 1

AD 2015-11 Personal Income Tax -- Whether refund claims were timely filed PDF file, less than 1

AD 2015-12 Personal Income Tax -- Whether withholding tax was documented PDF file, less than 1

AD 2015-13 Personal Income Tax -- Deduction of a parent's nursing home costs PDF file, less than 1

AD 2015-14 Sales and Use Tax -- Whether use tax applies to business use of envelopes PDF file, about 2

AD 2015-15 Personal Income Tax -- Whether Rhode Island was the taxpayer's domicile PDF file, about 1

AD 2015-16 Personal Income Tax -- Whether refund claim was timely filed PDF file, less than 1

AD 2015-17 Personal Income Tax -- Failure to file amended return PDF file, less than 1

AD 2015-18 Cigarette Tax -- Suspension of license PDF file, about 1

AD 2015-19 Personal Income Tax -- Whether refund claim was timely filed PDF file, less than 1

AD 2015-20 Personal Income Tax -- Whether refund claim was timely filed PDF file, less than 1

AD 2015-21 Use tax -- Whether business was exempt from Rhode Island use tax on purchase of truck PDF file, about 1

AD 2015-22 Personal Income Tax -- Property-tax relief credit PDF file, less than 1

AD 2015-23 Personal Income Tax -- Whether refund claim was timely filed PDF file, less than 1

AD 2015-24 Sales and Use Tax -- Whether sales of natural gas qualified for domestic-use exemption PDF file, about 2

AD 2015-25 Withholding Tax -- Whether a taxpayer was the "responsible officer" and thus liable for tax, penalty, and interest PDF file, less than 1

2014

2014

AD 2014-01 Personal Income Tax -- Timely filing of refund claim PDF file, about 1

AD 2014-02 Public Service Corporation Tax -- Whether a business is subject to the tax PDF file, less than 1

AD 2014-03 Personal Income Tax -- Timely filing of refund claim (claimed carryover) PDF file, about 1

AD 2014-04 Cigarette Tax and Sales Tax -- Suspension of license PDF file, less than 1

AD 2014-05 Cigarette Tax and Sales Tax -- Suspension of license PDF file, about 2

AD 2014-06 Personal Income Tax -- Actor's in-state performances subject to tax PDF file, about 1

AD 2014-07 Personal Income Tax -- Timely filing of refund claim (claimed carryover) PDF file, less than 1

AD 2014-08 Sales and Use Tax -- Sales permit revoked PDF file, less than 1

AD 2014-09 Personal Income Tax -- Claim for lead abatement credit PDF file, less than 1

AD 2014-10 Personal Income Tax -- Timely filing of refund claim PDF file, about 2

AD 2014-11 Sales and Use Tax - Liability for sales tax assessment PDF file, about 1

AD 2014-12 Personal Income Tax -- Timely filing of refund claim PDF file, about 1

AD 2014-13 Cigarette tax -- contraband cigarettes PDF file, less than 1

AD 2014-14 Personal Income Tax --Timely filing of refund claim PDF file, about 1

AD 2014-15 Personal Income Tax -- Eligibility for property tax relief credit PDF file, about 1

AD 2014-16 Cigarette Tax and Sales Tax -- Application for permit, cigarette license denied PDF file, less than 1

AD 2014-17 Personal Income Tax -- Eligibility for property tax relief credit PDF file, less than 1

AD 2014-18 Personal Income Tax -- Domicile issue PDF file, about 2

AD 2014-19 Personal Income Tax -- Timely filing of refund claim PDF file, less than 1

AD 2014-20 Personal Income Tax -- Timely filing of refund claim PDF file, less than 1

AD 2014-21 Personal Income Tax -- Timely filing of refund claim PDF file, less than 1

AD 2014-22 Cigarette tax and sales tax PDF file, less than 1

AD 2014-23 Sales and use tax PDF file, less than 1

AD 2014-24 Personal Income Tax -- Timely filing of refund claim PDF file, less than 1

AD 2014-25 Personal Income Tax -- Modifications PDF file, less than 1

AD 2014-26 Sales and use tax -- Nonresident retailer subject to tax PDF file, less than 1

AD 2014-27 Motor Fuel Tax -- Refund PDF file, less than 1

AD 2014-28 Cigarette dealer's license -- Suspension PDF file, less than 1

AD 2014-29 Annual filing charge -- Exemption PDF file, less than 1

AD 2014-30 Motor Fuel Tax -- Fuel Use Tax and IFTA PDF file, about 1

2013

2013

AD 2013-01 Sales and Use Tax -- Liability PDF file, less than 1

AD 2013-02 Cigarette tax, sales and use tax PDF file, less than 1

AD 2013-03 Personal Income Tax -- Timely filing of refund claim PDF file, about 1

AD 2013-04 Historic Tax Credit -- Qualified rehabilitation expense in dispute PDF file, about 1

AD 2013-05 Sale of car triggers use tax and penalties PDF file, about 1

2012

2012

AD 2012-01 Personal Income Tax - Timely filing of refund claim PDF file, less than 1

AD 2012-02 Sales and Use Tax - Is Officer a responsible officer and liable for sales tax and litter assessment PDF file, less than 1

AD 2012-03 Fuel Use Tax - International Fuel Tax Agreement assessment PDF file, about 1

AD 2012-04 Sales and Use Tax - Assessment in light of 44-18-30(7) and (22) PDF file, about 998

AD 2012-05 Personal Income Tax - Assessment on a certain bank account PDF file, about 1

AD 2012-06 Sales Tax - Assessed sales tax and interest PDF file, less than 1

AD 2012-07 Personal Income Tax - Timely filing of refund claim PDF file, less than 1

AD 2012-08 Sales and Use Tax -- Exemption for trucking companies PDF file, less than 1

AD 2012-09 Personal Income Tax - Timely filing of refund claim PDF file, less than 1

AD 2012-10 Sales and Use Tax -- Exemption for software PDF file, less than 1

AD 2012-11 Sales and Use Tax - Sales tax paid on property tax included in price of leased vehicle PDF file, less than 1

AD 2012-12 Personal Income tax - Timely filing of refund claim PDF file, less than 1

AD 2012-13 Corporate Income Tax -- Timely filing of refund claim PDF file, about 1012

AD 2012-14 Sales and Use Tax - Sales tax on gratuities PDF file, less than 1

AD 2012-15 Sales and Use Tax -- Use tax on car PDF file, less than 1

AD 2012-16 Sales and Use Tax, Cigarette Tax -- Purchases made online PDF file, less than 1

2011

2011

AD 2011-01 Rental Vehicle Surcharge - Recovery of surcharges charged by another car rental company on taxpayer's behalf PDF file, less than 1

AD 2011-02 Personal Income Tax - Timely filing of refund claim PDF file, less than 1

AD 2011-03 Sales and Use Trust Funds - Responsible officer and liable for sales and use and meals and beverage assessments PDF file, less than 1

AD 2011-04 Withholding - Responsible officer and liable for withholding tax assessments PDF file, less than 1

AD 2011-05 Sales and Use Tax - Use tax on truck purchase PDF file, less than 1

AD 2011-06 Sales and Use Tax - Assessment under 44-18-40 PDF file, less than 1

AD 2011-07 Sales and Use Tax - Assessed tax, interest and penalties PDF file, less than 1

AD 2011-08 Personal Income Tax - Timely filing of refund claim PDF file, less than 1

AD 2011-09 Litter Control Permit - Inclusion of gasoline sales in gross receipts for purposes of calculating litter permit fee PDF file, less than 1

AD 2011-10 Sales and Use Tax - Assessed tax, interest and penalties PDF file, less than 1

AD 2011-11 Personal Income Tax - Residency and Claim for taxes paid to another state PDF file, about 1

AD 2011-12 Sales and Use Tax - Use tax on truck purchase PDF file, less than 1

AD 2011-13 Personal Income Tax - Rhode Island domicile issue PDF file, less than 1

AD 2011-14 Sales and Use Tax - Assessed tax, interest and penalties PDF file, less than 1

AD 2011-15 Personal Income Tax - Refund claim PDF file, less than 1

AD 2011-16 Motor Fuel Tax - Additional motor fuel tax, interest and penalties PDF file, less than 1

AD 2011-17 Personal Income Tax - Refund claim PDF file, less than 1

AD 2011-18 Sales and Use Tax - Assessed tax, interest and penalties PDF file, less than 1

AD 2011-19 Sales and Use Tax - Use tax on car purchase PDF file, less than 1

AD 2011-20 Personal Income Tax - Timely filing of refund claim PDF file, less than 1

AD 2011-21 Historic Preservation Investment Tax Credit - Costs allowable as QREs and related mark up PDF file, about 1

AD 2011-22 Personal Income Tax - Timely filing of refund claim PDF file, less than 1

AD 2011-23 Sales and Use Tax - Use tax on car purchase PDF file, less than 1