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
Agency Announcements
UPDATE: Upcoming Tax Changes
The 2025 session of the Rhode Island General Assembly has resulted in many changes to Rhode Island tax statutes. Please note the following:
1) Sales tax on short-term parking services goes into effect October 1, 2025. See Advisory 2025-14, Notice 2025-06, and FAQs. 2) The definition of other tobacco products (OTP) has been expanded to include all products that contain nicotine, including tobacco-free nicotine pouches. Effective October 1, 2025, these products will be taxed as OTP. See Notice 2025-07, Notice 2025-08, and ADV 2025-19. 3) Tier 1 and Tier 2 of the Real Estate Conveyance Tax will increase from $2.30 per each $500 of the purchase price to $3.75 per $500, effective October 1, 2025. See Advisory 2025-13 and Notice 2025-05. 4) An adjustment to the tax rate of RI’s local hotel tax from 1% to 2% and a new 5% tax on the short-term rental of entire residential dwellings will go into effect January 1, 2026. See Advisory 2025-16 and Notice 2025-09.
For information on other recent tax changes, please see the 2025 Summary of Legislative Changes. Additional information on upcoming tax changes will be issued as it becomes available.
Rhode Island Division Of Taxation
Motion Picture Production Company Tax Credit - RIGL 44-31.2