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.
Voluntary Disclosure Program The Rhode Island Division of Taxation encourages businesses and individuals who are not in compliance with Rhode Island tax laws to come forward voluntarily to pay Rhode Island taxes. The goal of the Division of Taxation is to ensure that taxpayers with a filing requirement in Rhode Island or doing business in this state are registered, collecting and paying the taxes they are obligated to pay. Qualified taxpayers may request to pay past due taxes under this program. Who are Qualified Taxpayers? A qualified taxpayer is one who: has not been previously contacted by the Division of Taxation. was not registered for the tax type involved for the disclosure period. has not collected any taxes included in the disclosure. What are the benefits of the Voluntary Disclosure Program? The taxpayer can come forward anonymously. Spreadsheets are acceptable for certain taxes (i.e. sales/use and withholding). Limited "look back" period, usually the three (3) previous years, with some exceptions. Exceptions include: the “look back” period may not apply if a taxpayer is currently registered with the Rhode Island Secretary of State or is organized/incorporated in Rhode Island the “look back” period may not apply if a taxpayer has been living in Rhode Island the “look back” period will not apply for taxes collected (Trust Funds), but penalties may be waived. Criminal prosecution will not be pursued. Waiver of penalties: late filing penalty for corporate income taxes, withholding and personal income taxes late payment penalty for corporate income taxes, withholding and personal income taxes negligence penalty for sales & use taxes, withholding and personal income taxes How can I enter into the Voluntary Disclosure Program? In order for a qualified taxpayer to request to be considered for the voluntary disclosure program: the initial contact should be made through a letter from the taxpayer’s representative. The letter should contain the following information: a brief general description of the taxpayer’s activities and its Rhode Island activities the terms of the voluntary disclosure the taxpayer is seeking the tax type the taxpayer is seeking to disclose the principal location (state) of the business and the state of incorporation an explanation as to the reason why filings and payments were not made prior; the Tax Division will respond with a letter outlining its position; and at that time the taxpayer can decide whether or not to disclose. What if I do not qualify for the Voluntary Disclosure Program? Any returns which would normally be required to be filed can still be filed with the Division of Taxation. A letter may be addressed to the Tax Administrator, with the required returns, requesting a penalty waiver. Full payment of any taxes and interest due would be required for the penalty waiver to be considered at the Tax Administrator's discretion. Contact Information Audit and Investigation Section Email: Tax.Audit@tax.ri.gov Phone: 401.574.8962 Fax: 401.574.8916 Mail: Rhode Island Division of Taxation Audit & Investigation One Capitol Hill Providence, RI 02908 Attn: Voluntary Disclosure