Non-Collecting Retailers

Rhode Island Law Enacted 2017: Under legislation enacted on August 3, 2017, you may have certain registration and/or notice and reporting requirements involving Rhode Island sales and use tax. Which of the requirements apply to you depends upon whether you qualify as a “non-collecting retailer”, a “retail sale facilitator”, or a “referrer” (the terms are defined in the new law). For example:

Non-collecting retailer: If you qualify as a “non-collecting retailer” (as defined in statute), you must – beginning August 17, 2017 – register with the RI Division of Taxation for a permit to make sales at retail and collect and remit sales and use tax on all taxable sales into Rhode Island, or implement certain notice requirements.

Referrer: If you are a "referrer", you must -- beginning August 17, 2017 -- notify retailers that their sales may be subject to Rhode Island sales and use tax.

Retail sale facilitator: If you are a retail sale facilitator, you have certain filing requirements beginning January 15, 2018.

To comply with these filing requirements, Retail Sales Facilitators should proceed to the Annual Reporting Page.

HOWEVER - effective July 1, 2018 the notice requirements mentioned above were eliminated AND any retailer that meets or exceeds the economic threshold must register, collect sales tax, and remit sales tax to Rhode Island.

The following table includes information that may help you comply with the new law. But first, please keep in mind the following two points:

  • A convenient way to collect and remit Rhode Island sales and use tax is through a Certified Service Provider (CSP) under the auspices of the Streamlined Sales and Use Tax Agreement (SSUTA). For more information, click here.
  • A quick and easy way for you to register for a sales and use tax account in all Streamlined member states, including Rhode Island, is through the Streamlined Sales Tax Registration System (SSTRS). For more information, click here. (Once you register in this way, you will automatically be registered in Rhode Island and can begin collecting and remitting tax; you will not receive a separate notification of your Rhode Island registration.)
Document Title Description View
Legislation Section of legislation (now law) establishing the "Non-Collecting Retailers, Referrers, and Retail Sale Facilitators Act." Includes definitions and other information. View
Registration form - highlighted Registration form with highlights showing the sections of the form that you must complete. (Under the new law, you may have to register with the Division for a permit to make sales at retail and collect and remit sales and use tax on all taxable sales into Rhode Island.) Note: This document remains under construction. View
Registration form - blank Blank registration form. (Under the new law, you may have to register with the Division for a permit to make sales at retail and collect and remit sales and use tax on all taxable sales into Rhode Island. This is the form you'll use to register. Please remember to complete the last page.) View
Non-collecting retailer -- general notice. Explains how the new law may affect you. View
Non-collecting retailer -- website notice Sales and use tax notice to be posted on website of non-collecting retailer. View
Non-collecting retailer -- checkout notice Sales and use tax notice to be sent by non-collecting retailer to customer at time of purchase. View
Non-collecting retailer -- 48-hour notice Sales and use tax notice to be sent by non-collecting retailer to customer within 48 hours of purchase. View
Non-collecting retailer -- Jan. 31 notice Annual sales and use tax notice to be sent by non-collecting retailer to customer by January 31. View
Non-collecting retailer -- attestation Annual attestation showing that non-collecting retailer has complied with notice requirements. Must be filed by February 15. View
Retail sale facilitator -- notice Explains how the new law may affect you if you are a retail sale facilitator. View
Retail sale facilitator -- reporting form Use to provide the names and addresses of your retailers. Download
Referrer -- notice Explains how the new law may affect you if you are a referrer. View
Summary of Legislative Changes Summary of key tax provisions contained in fiscal 2018 budget bill -- including those involving non-collecting retailers, retail sale facilitators, and referrers. View

Note: The information on this page is not a substitute for the law itself. Refer to the law for specific details on any of its provisions.

 

Resources

Statute: R.I. Gen. Laws § 44-18.2

 

Contact Us

Excise Tax Section

Email:  Tax.Excise@tax.ri.gov

Phone:  401.574.8955

Fax:  401.574.8914