Skip to main content

Official State of Rhode Island website

  • Translate this page
  • Change the visual color theme between light or dark modes
  • Adjust the font size from the system default to a larger size
    Original
    Larger
  • Adjust the space between lines of text from the system default to a larger size
    Original
    More
  • Adjust the space between words from the system default to a larger size
    Original
    More
State of Rhode Island, Division of Taxation , Department of Revenue
  • Follow us on Twitter
  • View our Blog
Home
  • Home
  • Online Services Toggle child menu
    • Overview
    • Tax Portal
    • File a Tax Return
    • Make a Payment Online
    • Register your Business Online
    • Where’s My Refund
  • Resources for... Toggle child menu
    • Overview
    • Individuals
    • Businesses
    • Software Developers
  • Tax Sections Toggle child menu
    • Overview
    • Audit
    • Compliance & Collections
    • Corporate Tax
    • Credits
    • Employer Tax
    • Estate Tax
    • Personal Income Tax
    • Sales & Excise Taxes
    • Withholding Tax
  • Forms Toggle child menu
    • Overview
    • Audit Forms
    • Business Tax Forms
    • Compliance & Collections Forms
    • Individual Tax Forms
    • Other Forms
    • Prior Year Tax
  • Guidance Toggle child menu
    • Overview
    • Administrative Decisions
    • Advisories
    • Declaratory Rulings
    • Information and FAQs
    • Newsletters
    • Notices
    • Publications
    • Regulations
    • Reports
    • COVID-19
    • Health Insurance Mandate
    • PPP Loan Forgiveness
    • Special Programs
  • About Us Toggle child menu
    • Overview
    • Contact Us
    • Join Our Team

Agency Announcements

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.

  1. Home
  2. Tax Sections
  3. Sales Excise
  4. What’s Taxable
  • Tax Sections
  • Audit
    • What to Expect During an Audit
    • Managed Audit
    • Non-Resident Contractor
    • Sales Tax Exempt Organizations
    • Voluntary Disclosure Program
  • Compliance & Collections
    • Employee Leasing Organizations
    • Letter of Good Standing (LOGS)
    • Liquor License
    • Sales Block
    • Top 100 Tax Delinquents
  • Corporate Tax
    • Registration
    • Tax Filing Requirements
    • How to File and Pay Corporate Taxes
    • Pass-through Entities
    • Combined Reporting
  • Credits
    • Scholarship Credit
  • Employer Tax
  • Estate Tax
  • Personal Income Tax
    • Individual Tax Filing Requirements
    • Fiduciary Tax Filing Requirements
    • How to File and Pay
    • Where’s My Refund
  • Sales & Excise Taxes
    • Adult Use Cannabis Tax
    • Alcohol Import Tax
    • Beverage Container & Litter Tax
    • Cigarette Tax
    • Hard to Dispose Tax
    • Hotel Tax
    • International Fuel Tax Agreement (IFTA)
    • Meals & Beverage Tax
    • Motor Fuel Tax
    • Prepaid Wireless Tax
    • Real Estate Conveyance Tax
    • Remote Sellers
      • Non-Collecting Retailers
    • Sales & Use Tax
    • Streamlined Sales Tax
      • Streamlined Sales Tax: FAQ
    • Telecom / E-911 Fee
    • Tobacco Products Tax
    • What’s Taxable
  • Withholding Tax

What’s Taxable?

The latest matrix of tax treatment for Sales & Use tax can be found at the Streamlined website:

Taxability Matrix: Tax Administration Practices - Streamlined Sales Tax

To generate the list, please scroll and click on "Rhode Island"

 

The latest static list updated Aug 11, 2021 may be found here:

Rhode Island 2021.0 - Streamlined Sales Tax

 

Contact Us

Excise Tax Section
Email:  Tax.Excise@tax.ri.gov
Phone:  401.574.8955
Fax:   401.574.8914
 

Contact Us

Rhode Island Division of Taxation
One Capitol Hill
Providence, RI 02908
Phone: (401) 574-8829

Contact Us
Directions (Google Maps™)

Office Hours

Monday - Friday
8:30 AM - 3:30 PM

Related Links

Department of Revenue
Central Collections Unit
Lottery
Motor Vehicles
Municipal Finance
Revenue Analysis
 

State of Rhode Island

Office of the Governor
Secretary of State
RI.gov
Elected Officials
State Agencies (A-Z)
State Careers

© 2023 RI.gov. This page last updated on October 29th, 2021. Accessibility, data, and privacy policies | Top of page