Rhode Island – Non-Collecting Retailers, Referrers, And Retail Sales Facilitators

SALT Report 3929 – The Rhode Island Division of Taxation has established a special section of its website to help foster compliance with the recently enacted “Non-Collecting Retailers, Referrers, and Retail Sale Facilitators Act.” 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.

  • If you qualify as a “non-collecting retailer” –  beginning August 17, 2017, you must register with the Department 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.
  • 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.
  • If you are a “retail sale facilitator” – you have certain filing requirements beginning January 15, 2018.

For More Information:
State of Rhode Island Division of Taxation
Legislation