Electronic Filing Mandate and New Sales Tax Form ELECTRONIC FILING MANDATE: 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. 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.
Regulations Tax Regulations The latest version of all Division regulations is available on the Rhode Island Secretary of State's website.Click here to be directed to the Rhode Island Secretary of State's website Direct Final Tax Regulations The Division of Taxation does not expect the proposed rule(s) to be controversial. The proposed rule(s) take(s) effect thirty (30) days after publication if no objection is received. There are no Direct Final Tax regulations at this time. Emergency Tax Regulations There are no Emergency Tax regulations at this time. Proposed Tax Regulations There are no Proposed Tax regulations at this time.