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.
International Fuel Tax Agreement (IFTA) IFTA is an agreement among 48 U.S. states and 10 Canadian provinces. IFTA was created for truckers who frequently cross state lines on their routes. IFTA simplifies the accounting and payment of fuel taxes and relieves trucking companies of some paperwork. By allowing commercial motor carriers to register in one state (home jurisdiction), IFTA allocates tax paid gallons purchased in one state but used in another to the state were that fuel is being used. Guidance on Fuel Tax Holiday Various states are considering or have passed legislation to implement reductions in the motor fuel tax, know as "Fuel Tax Holidays". To date, Connecticut, Georgia, and Maryland have declared Fuel Tax Holidays. Click here for guidance on completing Form RI IFTA-100 for the 1st and/or 2nd quarter of 2022. Frequently Asked Questions What is a qualified vehicle for IFTA? A qualified vehicle is a vehicle with a gross weight greater than 26,000 lbs. or containing 3 or more axels. Who must register for IFTA? Businesses with qualified vehicle(s) must register and obtain an IFTA license in their home state. The IFTA license is renewable every year. The law states that renewal applications must be filed by December 1st each year, renewing the license for the calendar year beginning January 1st. How do I register for IFTA? Please complete the IFTA-APP (IFTA-1) found on the Sales & Excise Forms page under the International Fuel Tax Agreement (IFTA) section. Here you will also find the IFTA Renewal Application and Decal inventory forms. Who must file and pay the IFTA Tax? Any motor carrier based in Rhode Island and operating one (1) or more qualified motor vehicles in at least one (1) other IFTA member jurisdiction is required to file the IFTA-100 return. How often must the IFTA Tax be filed and/or paid? A Quarterly Fuel Use Tax Return must be filed by the last of the month following the end of the quarter. This is true even if the licensee does not operate or purchase fuel in any IFTA jurisdiction in a particular quarter. The quarterly tax return must be postmarked by the due date. If the due date is a Saturday, Sunday or legal holiday, the next business day is considered the due date. The licensee will be subject to the IFTA penalty and interest provisions if the return is not filed in a timely manner. How do I determine my IFTA Tax filing frequency? There is only one filing frequency for the IFTA Tax – Quarterly. What form do I use to file and pay the IFTA Tax? The state will send you Form IFTA-100. When is the IFTA Tax Due? The due date for the quarterly tax return is the last day of the month immediately following the close of the quarter for which the return is being filed. How do I file and pay the IFTA Tax? You may file and pay the IFTA 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 Excise Tax section One Capitol Hill Providence, RI 02908-5802 Resources Statute: R.I. Gen. Laws § 31-36.1 Forms Please see the Sales & Excise Tax Forms webpage for applicable forms. Contact Us Excise Tax Section Email: Tax.Excise@tax.ri.gov Phone: 401.574.8955 Fax: 401.574.8914