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.
Beverage Container & Litter Tax Beverage Container Tax The Beverage Container Tax is imposed on each case of beverage containers sold by a beverage wholesaler to a beverage retailer or consumer in this State. Beverage Container Tax Frequently Asked Questions Who must collect, file, and pay the Beverage Container Tax? Beverage Container Tax is imposed on all beverage wholesaler who is the importer / seller of the beverage on record. What is the Beverage Container Tax rate? A beverage container tax of eight cents ($0.08) per case is imposed on each case of beverage containers. Rate is imposed on any sealable bottle, can, jar or carton that contains all non-alcoholic drinks for human consumption, except milk, but including beer and other malt beverages. How is the Beverage Container Tax collected and remitted? Licensed distributors must file a monthly return on or before the 25th day of each month declaring all the containers sold. What form do I use to file and pay the Beverage Container Tax? Please use the Beverage Container Tax Form (BCT) on the Sales & Excise Forms page. Litter Control Tax The Litter Control Tax is imposed on all Rhode Island sales tax permit holders whose sales relate in whole or in part to the taxable sales of food and/or beverages. Litter Control Tax Frequently Asked Questions Who must collect, file, and pay the Litter Control Tax? All Rhode Island sales tax permit holders whose sales relate in whole or in part to the sales of food and/or beverages. What is the Litter Control Tax rate? The permits are issued in different classes (A, B, C, D, E) depending upon the retailer's gross receipts at each location for the prior calendar year. The applicable fee for each class of permit is shown in the table below. Gross Receipts Class Fee $0 to less than $50,000 A $ 25 $50,000 to less than $100,000 B $ 35 $100,000 to less than $400,000 C $ 75 $400,000 to less than $1,000,00 D $100 $1,000,000 or more E $125 Per million dollars or fraction thereof Vending machine sales V $25 Per vending machine If the gross receipts for the prior calendar year exceed $1,000,000, the permit fee is $125 per million and fraction thereof. Litter permit is renewable every year. Renewal application and payment are due by August 1st each year, renewing the permit for the Calendar year beginning the following January 1st What form do I use to file and pay the Litter Control Tax? Please use the Litter Control Tax Renewal Form (LIT-REN) on the Sales & Excise Forms page. Resources for Beverage Container Tax Statute: R.I. Gen. Laws § 44-44-3 Regulation: RI Regulation 280-RICR-20-45-2 Resources for Litter Control Tax Statute: R.I. Gen. Laws § 44-44-2 Regulation: RI Regulation 280-RICR-20-45-1 Contact Us Excise Tax Section Email: Tax.Excise@tax.ri.gov Phone: 401.574.8955 Fax: 401.574.8914