NEW: Licensing and enforcement of ENDS products Licensing and enforcement of Electronic Nicotine-Delivery System (ENDS) products, also known as ecigarettes or vapes, are being transitioned to the Rhode Island Division of Taxation. For more information, please see the Division’s Notice and/or visit the ENDS tax webpage.
Hard-to-Dispose Tax Every hard-to-dispose material wholesaler, whether located in Rhode Island or not, is required to charge and collect the hard-to-dispose tax from its customers. On or before the 25th day of the month, the wholesaler must file a return along with payment for all taxes imposed under the law for the previous month. Every hard-to-dispose material retailer selling, using, or otherwise consuming hard-to-dispose material in this state is liable for the tax. Its liability is not extinguished until the tax has been paid to the state unless the retailer has a receipt from a hard-to-dispose material wholesaler engaged in business in this state or authorized by the tax administrator to collect the tax. Frequently Asked Questions What is the Hard-to-Dispose Tax? The Hard-to-Dispose Tax is the tax that is levied on hard-to-dispose material, such as lubricating oils, antifreeze, and tires. Material New tax Lubricating oils, per quart $0.10 Lubricating oils, per liter $0.106 Antifreeze, per gallon $0.20 Antifreeze, per liter $0.0528 Organic solvents, per gallon $0.005 Organic solvents, per liter $0.00132 Tire $1.00 The tax must be separately stated and collected upon the sale by the hard-to-dispose material wholesalers to a hard-to-dispose material retailer. Every hard-to-dispose material retailer selling, using, or otherwise consuming in this state any hard-to-dispose material is liable for the tax. In the case of new motor vehicles, a fee of six dollars ($6.00) per vehicle shall be levied and paid to the division of motor vehicles in conjunction with titling of the vehicle. Every hard-to-dispose material retailer selling, using, or otherwise consuming in this state any hard-to-dispose material is liable for the tax imposed by this section. Its liability is not extinguished until the tax has been paid to the state, except that a receipt from a hard-to-dispose material wholesaler engaging in business in this state or from a hard-to-dispose material wholesaler who is authorized by the tax administrator to collect the tax under rules and regulations that he or she may prescribe given to the hard-to-dispose material retailer is sufficient to relieve the hard-to-dispose material retailer from further liability for the tax to which the receipt refers. Who must collect, file and pay the Hard-to-Dispose Tax? Any business engaged in the selling, using, or otherwise consuming in this state any hard-to-dispose material is liable for the tax imposed by this section. In the event that a person purchases hard-to-dispose material for its own use or consumption and not for resale from a hard-to-dispose material wholesaler or retailer not engaged in business in this state or not authorized by the tax administrator to collect the tax, that person shall be liable for the tax imposed by this section. How does one register to collect, file and pay the Hard-to-Dispose Tax? Any person, partnership, corporation, joint venture, association, firm, individual proprietorship or other entity, wherever located, who engages in the sale of Hard-to-Dispose Material as defined in R.I. Gen. Laws § 37-15.1-3(4) to retailers who are engaged in the retail sale of Hard-to-Dispose Material in Rhode Island shall file an application - HTDT-2. No application fees or annual renewals are required for a permit. However, a new application must be filed whenever there is a change of ownership. Also, a Hard to Dispose permittee may have to file the Business Application and Registration form to register for a Sales Tax account and receive a sales tax permit. Please visit our Sales & Excise Tax Forms page for the latest versions of these forms. How often must the Hard-to-Dispose Tax be filed and/or paid? Any hard-to-dispose material wholesaler or retailer shall file the HTDT-3 (wholesaler) or HTDT-4 (retailer), whichever is applicable, by the 25th day of the following month. How do I determine my Hard-to-Dispose Tax filing frequency? There is only one filing frequency for the Hard-to-Dispose Tax - monthly. What form do I use to file and pay the Hard-to-Dispose Tax? HTDM-W, Wholesaler: HTDT-3 Retailer: HTDT-4 Please visit our Sales & Excise Tax Forms page for the latest versions of these forms. How do I file and pay the Hard-to-Dispose Tax? You may file and pay the Hard-to-Dispose tax online (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 Resources Statute: R.I. Gen. Laws § 44-44-3.7 Regulation: RI Regulation 280-RICR-20-45-2 Forms Please see the Sales & Excise Tax Forms webpage for applicable forms. Contact Us Excise Tax Section Email: Tax.Excise@tax.ri.gov Telephone: 401.574.8955 Fax: 401.574.8914