Rhode Island – Use Tax Payment Regulations

SALT Report 1209 – The Rhode Island Department of Revenue has amended regulations applicable to use tax payments to reflect the following:
Business Purchases
  • Payment of tax should be made directly to the person that the property or taxable service is purchased from if that person holds a seller’s permit, or a certificate of authority to collect tax, under the Sales and Use Tax Act; or
  • Payment can be made directly to the Tax Administrator if the person that the tangible personal property, prewritten computer software delivered either electronically or by load and leave, and/or package tour and scenic and sightseeing transportation does not hold a permit to make sales at retail

Consumer Purchases

  • When filing personal income tax return consumers must enter the amount of use tax due on Form RI-1040 or Form RI-1040NR
  • Purchasers should not pay use tax to a person who does not hold a seller’s permit or a certificate of authority to collect tax
  • Purchasers will be liable for payment of use tax to the Tax Administrator unless receipts are obtained from those sellers that hold a retailer’s permit or a certificate of authority to collect tax

These regulations take effect December 1, 2011 and supersede regulation SU 95-114.

For Further Information:

Reg. SU 11-114, Rhode Island Division of Taxation, effective December 1, 2011