Electronic Filing Mandate and New Sales Tax Form ELECTRONIC FILING MANDATE: In accordance with changes signed into law in June of 2022, a larger business registrant will be required to use electronic means to file returns and remit taxes to the State of Rhode Island for tax periods beginning on or after January 1, 2023. Visit our Electronic Filing Mandate page for more information on this requirement. 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.
Streamlined Sales Tax Effective January 1, 2007, Rhode Island conformed its Sales and Use Tax Law to the provisions of the Streamlined Sales and Use Tax Agreement (SSUTA). View the Taxability Matrix available on the Streamlined Sales Tax Governing Board website. Click here and select "Rhode Island" from the list. View Rhode Island's Certificate of Compliance available on the Streamlined Sales Tax Governing Board website. Click here and select "Rhode Island" from the list. See Also: Streamlined Sales Tax FAQ General and Miscellaneous Registration - New, Updating and Cancelling Returns and Payments CSP and Other Providers Audit and Compliance Exemption Certificates National Streamlined Sales Tax Project Streamlined Return Streamlined Return PDF file, less than 1mbmegabytes Resources Statute: R.I. Gen. Laws § 44-18.1 Regulation: RI Regulation 280-RICR-20-70-1 Contact Us Excise Tax Section Email: Tax.Excise@tax.ri.gov Phone: 401.574.8955 Fax: 401.574.8914