Sales Block

Under the provisions of R.I. General law 5-76-5 after being notified by the RI Division of Taxation that an entity is delinquent on their taxes and the entity fails to become in compliance and in good standing then the tax administer will not renew the entity’s permit to make sales at retail. Without a sales tax permit an entity may not conduct business in Rhode Island. All Rhode Island state tax returns must be filed, and all taxes must be paid before an entity can apply for any license or permit to conduct business in Rhode Island.

Any business or individual that provides a good or service at retail that has outstanding Rhode Island tax obligations.

This requirement does not apply if you are currently pursuing administrative or judicial review of such taxes are currently in federal bankruptcy or in state receivership, or if you have already signed a written agreement with the Tax Administrator to make installment payments of your overdue taxes to the Rhode Island Division of Taxation. (Chapter 76 of Title 5 and Chapter 3 of Title 31 of the General Laws of Rhode Island, as amended).

For an entity to have a sales block lifted, the entity should contact the Compliance and Collections Section to obtain a list of the most current delinquent Rhode Island tax obligations. The entity must then file and pay any tax liabilities by bank check or money order.

The Sales blocks are issued annually in conjunction with the annual sales permit renewal. A sales permit is valid through July 1^st to June 30^th.

You may file and pay the tax liabilities (preferred) or by mail:

Tax Portal: https://taxportal.ri.gov

Mail: Complete the form and send in with payment to:

RI Division of Taxation

One Capitol Hill – Suite 4

Providence, RI 02908-5802

If you have a sales block and your sales tax permit is expired, there may be a delay in removing your sales block until funds are verified as having been received by the Division