NEW LITTER CONTROL PERMIT AND FEE: Litter Control permit renewals for periods on or after January 1, 2024 do not need to be filed because there is no longer a Rhode Island Litter Control permit or fee. SALES AND USE TAX: Rhode Island Annual Sales and Use Tax Reconciliation Return (Form T-204R) is no longer required for periods beginning with Tax Year 2023. See Advisory 2023-17 for details. Filers of T-204A (for liquor stores) and T-204W (for writers, composers, artists) are still required to file these annual reconciliation returns for the 2023 calendar year. Please note, certain businesses are subject to the Electronic Filing Mandate.