NEW Sales Tax Form - RI-STR NEW SALES TAX FORM: Starting with the return for the period ending January 2023 [filed in February 2023], monthly and quarterly Sales and Use Tax filers will begin using the RI Division of Taxation's new sales form - Form RI-STR. Click for Form RI-STR, the form instructions and the Advisory issued regarding the new form. Forms STM and STQ are to be used only for periods ending on or before December 31, 2022. For guidance on completing and filing Form RI-STR, click here.
Ruling Request No. 92-02 Ruling Request No. 92-02 Re: Request for Declaratory Ruling Relating to Certain Purchases Under Hard-to-Dispose Materials Law Facts A company purchases petroleum-based or synthetic lubricating oils which have been recycled and/or re-refined. The Department of Environmental Management has informed the company that a tax is due to the State under Chapter 44-44 when said materials are used for lubricating purposes. Ruling Requested Whether or not a tax is due on petroleum-based or synthetic lubricating oil which is recycled and/or re-refined if such oil is used for lubricating purposes. Discussion R.I.G.L. 37-15.1-3 and Regulation LIT 90-2 Section I, define "Hard-to-dispose material" as follows: "Hard-to-dispose material" means and encompasses the following materials: petroleum-based or synthetic lubricating oils, including, but not limited to, lubricants in internal combustion engines; tires used on motorized vehicles and trailers, including cars; trucks, buses, and heavy construction equipment; glycol-based antifreeze and organic solvents. A petroleum-based or synthetic lubricating oil which is recycled and/or re-refined is not, nor shall it be considered, a hard-to-dispose material.(emphasis added) Both the law and the regulation specifically exclude from the definition of hard-to-dispose materials petroleum-based or synthetic lubricating oil which is recycled and/or re-refined. The law and regulation are clear and unambiguous. There is no further language in the law relating to a subsequent use as a lubricant. Ruling Petroleum-based or synthetic lubricating oil which is recycled and/or re-refined is not a hard-to-dispose material subject to tax under Chapter 44-44. This ruling may be relied upon by this taxpayer and shall be valid until the applicable statutory provisions are amended in a manner requiring a different result or until the underlying factual presentation changes. R. Gary Clark Tax Administrator February 18, 1992