Declaratory Rulings

A Declaratory Order is an explanation of a statute and/or regulation and its applicability to a requester’s particular facts. 

A Declaratory Order is issued at the request of a taxpayer and is limited to the facts set forth therein. The Order has precedential value and may be generally relied on by all persons with respect to substantially similar transactions.

To submit any inquiries related to Declaratory Orders, including to request a Declaratory Order, to withdraw a request for issuance of a Declaratory Order, or to provide additional documents/information related to the request for an Order, direct your inquiry by email to: Tax.Legal@tax.ri.gov.

Please note that in accordance with 280-RICR-20-00-5, all requests for Declaratory Orders must include the name, address, and registration/identification number of the taxpayer requesting the Order and a carefully detailed statement of all relevant facts relating to the transaction, among other things. Please refer to 280-RICR-20-00-5 for detailed information.

For alternate inquiry submission options, please contact the Division’s Legal Section at: Tax.Legal@tax.ri.gov.

The below rulings were issued based on the facts as set forth in the declaratory ruling requests and statutory and regulatory provisions in effect at the time of the ruling. Please refer to the cited statutes and regulations within each ruling to ensure the guidance is current as the applicable provisions of law may have been amended.