Rhode Island Administrative Code

My Page Title14.1PurposeThe purpose of this regulation is to implement R.I. Gen. Laws Chapter 44-11. This amendment requires a Sub Chapter S Corporation parent and its Qualified Sub Chapter S Subsidiaries to each obtain a federal employer identification number. 14.2 AuthorityThis…

My Page Title15.1PurposeThese rules and regulations implement various provisions of R.I. Gen. Laws Title 44 as they relate to the treatment of accumulated foreign income deemed repatriated under the federal law commonly known as the Tax Cuts and Jobs Act (Pub. Laws 115-97) and as…

My Page Title17.1PurposeA.This Regulation implements R.I. Gen. Laws § 44-11-11(a)(1)(viii), which amends the definition of net income for Rhode Island Business Corporation Tax purposes to include as increasing modifications certain federal income, deductions, or allowances that w…

My Page Title2.1PurposeThese rules and regulations implement R.I. Gen. Laws Chapter 42-64.5. This Chapter grants incremental income tax rate reductions to companies that create new employment in this state.2.2AuthorityThese rules and regulations are promulgated pursuant to R.I. G…

My Page Title3.1PURPOSEThese rules and regulations implement R.I. Gen. Laws § 44-11-12(2). That Section allows a deduction of the distributive share of the taxable income of any public service corporation or company liable for the tax imposed under R.I. Gen. Laws Chapter 44-13 (P…

My Page Title4.1Purpose The purpose of this regulation is to implement R.I. Gen. Laws §§ 44-11-29 and 44-11-29.1 that requires a corporation to notify the Tax Administrator if it is selling or transferring a major part in value of its Rhode Island assets other than in the ordinar…

My Page Title5.1Purpose These rules and regulations implement R.I. Gen. Laws Chapter 44-26. That Chapter imposes under R.I. Gen. Laws Chapters 44-11, 44-11.1, 44-13, 44-14, 44-15, 44-17, and 27-3 a requirement that an entity pay a sum equal to the entire amount of its estimated t…

My Page Title6.1PurposeThe purpose of these rules and regulations is to implement R.I. Gen. Laws §§ 7-12-60 and 7-13-69, which imposes on Limited Liability Partnerships (LLPs) and Limited Partnerships (LPs) a filing requirement and an annual charge equal to the minimum tax impose…

My Page Title7.1Purpose The purpose of these rules and regulations is to implement R.I. Gen. Laws §§ 7-16-67 and 7-16-73, which imposes an annual filing requirement on Limited Liability Companies (LLCs) and their members. 7.2AuthorityThis regulation is promulgated pursuant to R.I…

My Page Title8.1Purpose These rules and regulations implement R.I. Gen. Laws §§ 44-11-1, 44-11-2, 44-11-4.1, 44-11-14, and other sections within R.I. Gen. Laws Chapters 44-11. These sections allow taxation of net income from businesses within and partially within the state. 8.2Au…

My Page Title9.1Purpose These rules and regulations implement R.I. Gen. Laws §§ 44-11-13 through 44-11-15. These sections allow for apportionment of net income for businesses within and partially within the state. 9.2Authority These rules and regulations are promulgated pursuant …

My Page Title1.1PurposeThis Regulation implements R.I. Gen. Laws §§ 44-1-31.2, 44-19-10.3, 44-30-71, and 44 30-85.1. These Sections require certain taxpayers file returns electronically and/or to make payments by Electronic Funds Transfer with the Division of Taxation.1.2Authorit…

My Page Title2.1Purpose This regulation implements R.I. Gen. Laws § 44-1-31.1. This Chapter grants the Tax Administrator the authority to require paid preparers to file personal and business tax returns electronically with the Division of Taxation. 2.2Authority This regulation is…

My Page Title1.1PurposeThis regulation implements R.I. Gen. Laws Chapters 44-22 and 44-23. These chapters provide for Estate and Transfer Taxes Liability and Computation, and Estate and Transfer Taxes Enforcement and Collection, in regards to the calculation of the estate tax.1.2…

My Page Title1.1PurposeThese rules and regulations provide guidelines to companies/individuals who wish to create/use forms other than original Rhode Island tax forms.1.2AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws § 44-1-4, which authorizes and…

My Page Title1.1Filing Requirement All Rhode Island sales tax permit holders whose sales relate in whole or in part to the taxable sales of food and/or beverages must apply for a litter control participation permit on or before August 1 of each year. When issued, the permit will …

My Page Title2.1Definitions A."Hard-to-dispose material" means and encompasses the following: Petroleum-based or synthetic lubricating oils, including, but not limited to, lubricants in internal combustion engines, tires (including retreads) used on motorized vehicles and trailer…

My Page Title1.1PurposeThe purpose of this regulation is to implement R.I. Gen. Laws Chapter 31-36, which provides for a tax on motor fuels.1.2AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-1-4 and 31-36-22. The rules and regulations have be…

My Page Title2.1PURPOSEThese rules and regulations implement R.I. Gen. Laws Chapter 31-36 of the Rhode General Laws, which defines manufactured biodiesel fuel. These rules govern the interpretation and application of motor fuel tax as it applies to biodiesel fuel.2.2AUTHORITYThes…

My Page Title1.1PurposeThese rules and regulations implement R.I. Gen. Laws §§ 44-30-55 and 44-30-56. Those sections outline declarations and payments of estimated tax.1.2AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-30-95(a) and 44-1-4. Th…

My Page Title10.1PurposeThese rules and regulations implement R.I. Gen. Laws §§ 44-30-71, 44-30-75, 44-30-78, and 44-30-85.1. These sections outline employers’ withholdings.10.2AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44- 30-95(a) and 44-…

My Page Title11.1PurposeThese rules and regulations implement R.I. Gen. Laws § 44-30-1 et seq. This section outlines the taxation of nonresident professional athletes.11.2AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-30-95(a) and 44-1-4. Th…

My Page Title12.1PurposeThese rules and regulations implement R.I. Gen. Laws § 44-30-87.1. This section outlines the net operating loss limitation for Rhode Island purposes.12.2AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-30-95(a) and 44-1…

My Page Title13.1GeneralA.The profit or gain realized by a writer, composer or artist derived from the publication, production or sale of a "work" shall be a modification reducing federal adjusted gross income under R.I. Gen. Laws § 44-30-1.1(c)(1), provided that the writer, comp…

My Page Title15.1PurposeThe purpose of these Rules and Regulations is to implement various provisions of R.I. Gen. Laws Title 44 as they relate to the individual health insurance mandate. Under R.I. Gen. Laws § 44-30-101, Rhode Island residents are required, beginning after Decem…

My Page Title17.1Purpose A.This Regulation implements R.I. Gen. Laws § 44-30-12(b)(9), which provides for modifications increasing federal adjusted gross income for the amount of any income, deduction or allowance that would be subject to federal income tax for the taxable years …

My Page Title2.1PurposeThese rules and regulations implement R.I. Gen. Laws § 44-30-57 regarding the Tax Administrator’s right to grant a reasonable extension of time to file a personal income tax return.2.2AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen…

My Page Title3.1PurposeThese rules and regulations implement R.I. Gen. Laws § 44-30-18, as amended. That section outlines credits for income taxes of other states.3.2AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws § 44-1-4. The rules and regulation…

My Page Title4.1 PurposeThese rules and regulations implement R.I. Gen. Laws § 44-68-1 et seq. That chapter outlines civil and criminal penalties which may be imposed on a paid tax preparer who fails to comply with due diligence requirements.4.2 AuthorityThese rules and regulatio…

My Page Title5.1 PurposeThese rules and regulations implement R.I. Gen. Laws §§ 44-30-5, 44-30-31, 44-30-51, and 44-30-52. Those sections outline the filing status of nonresident spouses.5.2 AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-30-…

My Page Title6.1PurposeThese rules and regulations implement R.I. Gen. Laws §§ 44-30-2 and 44-30-60. Those sections outline the rate of Rhode Island personal income tax owed and elections regarding tax payment.6.2AuthorityThese rules and regulations are promulgated pursuant to R.…

My Page Title7.1PurposeThese rules and regulations implement R.I. Gen. Laws §§ 44-30-5(c) and 44-30-19. Those sections outline the tax treatment of trust distributions.7.2AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-30-5(c) and 44-1-4. The…

My Page Title8.1 PurposeThese rules and regulations implement R.I. Gen. Laws § 44-30-71.2. This section outlines the withholding of tax from lottery and pari-mutuel winnings and prizes.8.2 AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-30-71…

My Page Title9.1PurposeThese rules and regulations implement R.I. Gen. Laws § 44-30-73. This section outlines the requirement for employers to file W-2 informational returns.9.2AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-30-95(a) and 44-1…

My Page Title1.1AuthorityThis regulation is promulgated in accordance with R.I. Gen. Laws § 44-17-1, as amended, and R.I. Gen. Laws § 42-142-2.1, as amended.1.2PurposeThe purpose of this regulation is to set forth the standards by which the Premium Jobs Committee (the “Committee”…

My Page Title1.1Purpose The purpose of these rules and regulations is to implement R.I. Gen Laws Chapter 44-13, which imposes a tax on Public Service Corporations. 1.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws § 44-1-4. The rules and regulations have been …

My Page Title1.1PurposeThis regulation implements R.I. Gen. Laws §§ 44-18.1-1 et seq. This Chapter provides for the Adoption of the Streamlined Sales and Use Tax Agreement (“SSUTA”). 1.2Authority This regulation is promulgated pursuant to R.I. Gen. Laws §§ 44-18.1-1 et seq., as a…

My Page Title10.1PurposeThis regulation implements R.I. Gen. Laws Chapters 44-18 et seq. and 44-19 et seq. These Chapters provide for Sales and Use Taxes Liability and Computation, and Sales and Use Taxes Enforcement and Collection, in regard to taxation of film rentals.10.2Autho…

My Page Title11.1PurposeA.The purpose of this rule making is to implement R.I. Gen. Laws Chapters 44-18 and 44-19; specifically § 44-18-30(B), which provides an exemption for sales by writers, composers and artists. 11.2Authority A.These rules and regulations are promulgated purs…

My Page Title12.1PurposeThe purpose of this regulation is to implement R.I. Gen. Laws Chapters 44-18 and 44-19, which provide for Sales and Use Taxes Liability and Computation and Sales and Use Taxes Enforcement and Collection specifically regarding records requirements. 12.2Auth…

My Page Title13.1PurposeRetailers of tangible personal property must remit tax on the entire amount of the gross receipts from a transaction on the return for the period in which the transaction takes place. The "pay when paid" provisions allows certain retailers of building mate…

My Page Title14.1PurposeThis regulation implements R.I. Gen. Laws Chapters 44-18 et seq. and 44-19 et seq. These Chapters provide for Sales and Use Taxes Liability and Computation, and Sales and Use Taxes Enforcement and Collection, in regard to taxation of billboards and signs. …

My Page Title15.1PurposeThis regulation implements R.I. Gen. Laws Chapters 44-18 et seq. and 44-19 et seq. These Chapters provide for Sales and Use Taxes Liability and Computation, and Sales and Use Taxes Enforcement and Collection, in regard to taxation of delivery charges. 15.2…

My Page Title16.1PurposeThis regulation implements R.I. Gen. Laws Chapters 44-18 et seq. and 44-19 et seq. These Chapters provide for Sales and Use Taxes Liability and Computation, and Sales and Use Taxes Enforcement and Collection, in regard to the taxation of florists. 16.2Auth…

My Page Title17.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18.1. This regulation provides for the regulations of promoters, the promotion of shows, and flea markets. 17.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18.1 as amende…

My Page Title18.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18.1. This regulation provides for the regulation of Vending Machines and Vending Machine Operators.18.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18.1 as amended, R.I.…

My Page Title19.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18.1. This regulation provides for the regulation of Manufacturing, property and public utility services, and sterilizing agents. 19.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Ch…

My Page Title2.1AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-1-4 and 44-19-33. The rules and regulations have been prepared in accordance with the requirements of R.I. Gen. Laws §§ 42-35-1 et seq. of the Rhode Island Administrative Procedu…

My Page Title20.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for Sales and Use Tax.20.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18.1 as amended, R.I. Gen. Laws §§ 44-1-4, 44-18.1-1 and 44-19-33. Add…

My Page Title21.1PurposeThis regulation implements R.I. Gen. Laws Chapters 44-18, 44-18.1, and 44-19. These Chapters provide for Sales and Use Tax Liability and Computation and Sales and Use Tax Enforcement and Collection in regard to rentals and leases of tangible personal prope…