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.
Prepaid Wireless Tax A prepaid E911 fees is imposed upon the consumers of prepaid wireless telecommunications services that have the ability to dial 911. Frequently Asked Questions Who must collect, file, and pay the Prepaid Wireless Tax? All Rhode Island sales tax permit holders who sell prepaid wireless telecommunication services on a "cash-and-carry" or "pay-as-you-go" basis. What is the Prepaid Wireless Tax rate? Total amount of prepaid wireless telecommunications retail sales transactions is subject to a 2.5% charge. However, the law allows for a Seller administrative deduction. A seller shall be permitted to deduct and retain one percent (1%) of prepaid wireless E-911 charges that are collected by the seller from consumers. How is the Prepaid Wireless Tax collected and remitted? The Prepaid Wireless Tax is to be paid on a monthly or quarterly frequency following the filer’s sales tax filing frequency. https://tax.ri.gov/tax-sections/sales-excise/sales-use-tax Resources Statute: R.I. Gen. Laws § 39-21.2 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