Wayfair Update: In response to the U.S. Supreme Court's decision in South Dakota v. Wayfair, Inc., et al., on June 21, 2018, the Rhode Island Division of Taxation has posted several documents, chiefly as an aid to non-collecting retailers (including remote sellers). They include:
- FAQs - click here.
- Advisory - click here.
- Tax Administrator's Statement - click here.
- Supplemental Statement on Non-Collecting Retailers, Wayfair, Remote Sellers - click here.
Rhode Island Law Enacted 2017: 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. Which of the requirements apply to you depends upon whether you qualify as a “non-collecting retailer”, a “retail sale facilitator”, or a “referrer” (the terms are defined in the new law). For example:
Non-collecting retailer: If you qualify as a “non-collecting retailer” (as defined in statute), you must – beginning August 17, 2017 – register with the Division 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.
Referrer: 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.
Retail sale facilitator: If you are a retail sale facilitator, you have certain filing requirements beginning January 15, 2018.
To comply with these filing requirements, Retail Sales Facilitators should proceed to the Annual Reporting Page.
The following table includes information that may help you comply with the new law. But first, please keep in mind the following two points:
› A convenient way to collect and remit Rhode Island sales and use tax is through a Certified Service Provider (CSP) under the auspices of the Streamlined Sales and Use Tax Agreement (SSUTA). For more information, click here.
› A quick and easy way for you to register for a sales and use tax account in all Streamlined member states, including Rhode Island, is through the Streamlined Sales Tax Registration System (SSTRS). For more information, click here. (Once you register in this way, you will automatically be registered in Rhode Island and can begin collecting and remitting tax; you will not receive a separate notification of your Rhode Island registration.)
|Legislation||Section of legislation (now law) establishing the "Non-Collecting Retailers, Referrers, and Retail Sale Facilitators Act." Includes definitions and other information.||View|
|Registration form - highlighted||Registration form with highlights showing the sections of the form that you must complete. (Under the new law, you may have to register with the Division for a permit to make sales at retail and collect and remit sales and use tax on all taxable sales into Rhode Island.) Note: This document remains under construction.||View|
|Registration form - blank||Blank registration form. (Under the new law, you may have to register with the Division for a permit to make sales at retail and collect and remit sales and use tax on all taxable sales into Rhode Island. This is the form you'll use to register. Please remember to complete the last page.)||View|
|Non-collecting retailer -- general notice.||Explains how the new law may affect you.||View|
|Non-collecting retailer -- website notice||Sales and use tax notice to be posted on website of non-collecting retailer.||View|
|Non-collecting retailer -- checkout notice||Sales and use tax notice to be sent by non-collecting retailer to customer at time of purchase.||View|
|Non-collecting retailer -- 48-hour notice||Sales and use tax notice to be sent by non-collecting retailer to customer within 48 hours of purchase.||View|
|Non-collecting retailer -- Jan. 31 notice||Annual sales and use tax notice to be sent by non-collecting retailer to customer by January 31.||View|
|Non-collecting retailer -- attestation||Annual attestation showing that non-collecting retailer has complied with notice requirements. Must be filed by February 15.||View|
|Retail sale facilitator -- notice||Explains how the new law may affect you if you are a retail sale facilitator.||View|
|Retail sale facilitator -- reporting form||Use to provide the names and addresses of your retailers.||Download|
|Referrer -- notice||Explains how the new law may affect you if you are a referrer.||View|
|Summary of Legislative Changes||Summary of key tax provisions contained in fiscal 2018 budget bill -- including those involving non-collecting retailers, retail sale facilitators, and referrers.||View|
Note: The information on this page is not a substitute for the law itself. Refer to the law for specific details on any of its provisions.