ALERT: Scam Calls Rhode Island taxpayers are being targeting by spam/scam phone calls claiming to be from the RI Division of Taxation. These calls may appear to originate from legitimate Division of Taxation phone numbers. Call us at 401-574-8829, option #3, to confirm authenticity of any unexpected or suspicious calls. More information is available in Advisory 2024-18.
Due Date Extensions The Division of Taxation extends certain due dates to July 15, 2024 in response to the April 4, 2024 announcement from the IRS regarding federal due date extensions due to severe storms and flooding. Refer to Advisory 2024-16 and Advisory 2024-17 for further guidance regarding Rhode Island due dates.
Ruling Request No. 92-02 Ruling Request No. 92-02 Re: Request for Declaratory Ruling Relating to Certain Purchases Under Hard-to-Dispose Materials Law Facts A company purchases petroleum-based or synthetic lubricating oils which have been recycled and/or re-refined. The Department of Environmental Management has informed the company that a tax is due to the State under Chapter 44-44 when said materials are used for lubricating purposes. Ruling Requested Whether or not a tax is due on petroleum-based or synthetic lubricating oil which is recycled and/or re-refined if such oil is used for lubricating purposes. Discussion R.I.G.L. 37-15.1-3 and Regulation LIT 90-2 Section I, define "Hard-to-dispose material" as follows: "Hard-to-dispose material" means and encompasses the following materials: petroleum-based or synthetic lubricating oils, including, but not limited to, lubricants in internal combustion engines; tires used on motorized vehicles and trailers, including cars; trucks, buses, and heavy construction equipment; glycol-based antifreeze and organic solvents. A petroleum-based or synthetic lubricating oil which is recycled and/or re-refined is not, nor shall it be considered, a hard-to-dispose material.(emphasis added) Both the law and the regulation specifically exclude from the definition of hard-to-dispose materials petroleum-based or synthetic lubricating oil which is recycled and/or re-refined. The law and regulation are clear and unambiguous. There is no further language in the law relating to a subsequent use as a lubricant. Ruling Petroleum-based or synthetic lubricating oil which is recycled and/or re-refined is not a hard-to-dispose material subject to tax under Chapter 44-44. This ruling may be relied upon by this taxpayer and shall be valid until the applicable statutory provisions are amended in a manner requiring a different result or until the underlying factual presentation changes. R. Gary Clark Tax Administrator February 18, 1992