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.
Meals and Beverage Tax The Local Meals & Beverage Tax is imposed on all prepared foods sold in this state. The local meals and beverage tax is administered and collected by the RI Division of Taxation. The tax applies whether the meals and/or beverages are prepared in the eating and/or drinking establishment and whether consumed on the premises. Frequently Asked Questions Who must collect, file and pay the Local Meals and Beverage Tax? Any business that meets the definition of an eating and/or drinking establishment must charge, collect, and remit the meals and beverage tax. The tax applies whether the meals and/or beverages are prepared in the eating and/or drinking establishment and whether consumed on the premises. What is the Local Meals and Beverage Tax Rate? The Meals & Beverage Tax rate is 1% on a business' taxable food sales gross receipts. How does one register to collect, file and pay the Local Meals and Beverage Tax? To register for the Local Meals and Beverage Tax, a business must file the Business Application and Registration form to register for a Sales Tax account and receive a sales tax permit. A business must also register for Litter Permit account. How often must the Local Meals and Beverage Tax be filed and/or paid? The Local Meals and Beverage Tax is to be paid on the same frequency, either monthly or quarterly, as your sales tax account filing frequency. What form do I use to file and pay the Local Meals and Beverage Tax? Meal & Tax Filing - Monthly PDF file, less than 1mbmegabytes Meal & Tax Filing - Quarterly PDF file, less than 1mbmegabytes When is the Local Meals and Beverage Tax Due? Monthly returns are due by the 20th day of the month following the end of the month being reported. Quarterly returns are due by the 30th day of the month following the end of the quarter being reported. Due date calendar 2021 TXCLDR SALES PDF file, less than 1mbmegabytes How do I file and pay the Local Meals and Beverage Tax? You may file and pay the Local Meals and Beverage 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 Miscellaneous Links FORM Meals & Beverage EFT filers (PDF Document) Resources Statute: R.I. Gen. Laws § 44-18-18.1 Regulation: RI Regulation 280-RICR-20-70-4 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