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Sales Tax Regulations

State of Rhode Island - Division of Taxation

Sales and Use Tax

Regulation SU 87-32


Deadlines -- Weekends and Holidays -- Filing by Mail

(A) "Deadlines" Falling on a Weekend or Holiday

If the last day prescribed by law for performing any act including the filing of any return, report or statement, falls on Saturday, Sunday, or a legal holiday, the act will be timely if it is performed on the next day which is not a Saturday, Sunday or a legal holiday.

The term "legal holiday" means a legal holiday in the State of Rhode Island.

(B) Timely Mailing as Timely Filing

Any return, report, statement or document which must be filed on or before a particular date is, in effect, regarded as having been timely filed if it is delivered by mail and the postmark (or date of registration or certification) is timely.


DATE: May 1, 1987