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State of Rhode Island, Division of Taxation , Department of Revenue
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Agency Announcements

NEW: Licensing and enforcement of ENDS products

Licensing and enforcement of Electronic Nicotine-Delivery System (ENDS) products, also known as ecigarettes or vapes, are being transitioned to the Rhode Island Division of Taxation.  For more information, please see the Division’s Notice and/or visit the ENDS tax webpage.

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  3. Business Tax Forms
  4. Sales & Excise Forms
  • Forms
  • Audit Forms
  • Business Tax Forms
    • Bank Deposits, Bank Excise, Insurance, Public Service and Surplus Lines Series Tax Forms
    • Corporate Tax Forms
    • Employer Tax Forms
    • Health Care Provider Tax Forms
    • Pass-through Entities and Composite Return Tax Forms
    • Pass-through Entity Election Forms
    • Sales & Excise Forms
    • Withholding Tax Forms
    • Prior Year Business Tax Forms
  • Compliance & Collections Forms
  • Individual Tax Forms
    • Estate Tax Forms
    • Fiduciary Income Tax Forms
    • Nonresident Real Estate Withholding Forms
    • Personal Income Tax Forms
    • Prior Year Personal Income Tax Forms
  • Other Forms
  • Prior Year Tax
    • Year Ending 12/31/2022
    • Year Ending 12/31/2021
    • Year Ending 12/31/2020
    • Year Ending 12/31/2019
    • Year Ending 12/31/2018
    • Year Ending 12/31/2017
    • Year Ending 12/31/2016
    • Year Ending 12/31/2015
    • Year Ending 12/31/2014
    • Year Ending 12/31/2013
    • Year Ending 12/31/2012
    • Year Ending 12/31/2011
    • Year Ending 12/31/2010
    • Year Ending 12/31/2009
    • Year Ending 12/31/2008
    • Year Ending 12/31/2007
    • Year Ending 12/31/2006
    • Year Ending 12/31/2005
    • Year Ending 12/31/2004
    • Year Ending 12/31/2003
    • Year Ending 12/31/2002
    • Year Ending 12/31/2001
    • Year Ending 12/31/2000

Sales & Excise Forms

In accordance with changes signed into law in June of 2022, a larger business registrant will be required to use electronic means to file returns and remit taxes to the State of Rhode Island for tax periods beginning on or after January 1, 2023.   Visit our Electronic Filing Mandate page for more information on this requirement.

For those not subject to the electronic filing mandate requirement:

  • All forms supplied by the Division of Taxation are in Adobe Acrobat (PDF) format
  • To have forms mailed to you, please call 401.574.8970
  • Forms containing the 1D barcode are available in two ways. You can either print the form out and complete it by hand, or click on the fillable PDF version in order to enter information on the the form itself, and then print your completed form out.

Unless noted otherwise, completed forms should be sent to:

Rhode Island Division of Taxation

One Capitol Hill

Providence, RI 02908

Due Date Calendar(s)

2023 Sales Tax Due Date Calendar PDF file, less than 1mbmegabytes
2024 Sales Tax Due Date Calendar 2024 Sales Calendar PDF file, less than 1mbmegabytes

Sales / Use Tax Forms

Business Application and Registration Form Business Application and Registration Form PDF file, about 2mbmegabytes
Form RI-STR - Sales and Use Tax Return Form RI-STR - Sales and Use Tax Return - for use starting with period of January 2023 PDF file, less than 1mbmegabytes
Form RI-STR - Sales and Use Tax Return Instructions Sales and Use Tax Return Instructions PDF file, less than 1mbmegabytes
Permit Renewal - FYE2025 Retail sales tax permit renewal - July 1, 2024 - June 30, 2025 PDF file, less than 1mbmegabytes
Permit Renewal - FYE2024 Retail sales tax permit renewal - July 1, 2023 - June 30, 2024 PDF file, less than 1mbmegabytes
Permit renewal - FYE2023 Retail sales tax permit renewal - July 1, 2022 - June 30, 2023 PDF file, less than 1mbmegabytes
Exemption - Artistic Works Application for Sales Tax Exemption for Artistic Works PDF file, less than 1mbmegabytes
Exemption - Farm Application for Certificate of Exemption for Farm Equipment PDF file, less than 1mbmegabytes
Affidavit - Gift of M.V. Affidavit of Gift of Motor Vehicle PDF file, less than 1mbmegabytes
Affidavit - Regular Reg. Affidavit - Regular Registration of Demonstrators by Motor Vehicle Dealer PDF file, less than 1mbmegabytes
C-REF-SU Claim for Refund - S/U Tax on Casual Purchase of Motor Vehicle PDF file, less than 1mbmegabytes
Contractor's Exemption Contractor's Exempt Purchase Certificate PDF file, less than 1mbmegabytes
Exemp. - Hazardous Waste PDF file, less than 1mbmegabytes
Exemp. - Pollution Treatment Exemption Certificate - Pollution Treatment Equipment and Supplies PDF file, less than 1mbmegabytes
Exemption - Fishermen Commercial Fishermen Exemption Certificate PDF file, less than 1mbmegabytes
Exemption - GSA Exemption certification for US and RI Government purchases PDF file, less than 1mbmegabytes
Exemption - Manufacturer Manufacturer's Exemption Certificate PDF file, less than 1mbmegabytes
Exemption - STRMLNE Streamlined Sales and Use Tax - Exemption Certificate PDF file, less than 1mbmegabytes
Exemption -R & D Research and Development Exemption Certificate PDF file, less than 1mbmegabytes
Exemption-Interstate Affidavit of Truck, Trailer or Bus in Interstate Commerce PDF file, less than 1mbmegabytes
EXO-SUE Sales & Use Exemption for an Exempt Organization PDF file, less than 1mbmegabytes
Form AMP Application for Materialman to Remit Sales Tax Under "Pay when paid" Method PDF file, less than 1mbmegabytes
Permit Renewal Retail Sales Permit Renewal Application - July 1, 2021 - June 30, 2022 PDF file, less than 1mbmegabytes
Permit Renewal Retail Sales Permit Renewal Application - July 1, 2020 - June 30, 2021 PDF file, less than 1mbmegabytes
Quarterly Application Application for Permission to File Sales/Use Tax Return Quarterly PDF file, less than 1mbmegabytes
Refund Application Claim for Refund - Sales/Use Tax PDF file, less than 1mbmegabytes
Resale Cert.(Wholesale) Resale Certificate - Wholesale PDF file, less than 1mbmegabytes
Resale Certificate Resale Certificate PDF file, less than 1mbmegabytes
RI-2625 Account Cancellation Form/Permit Final Return PDF file, less than 1mbmegabytes
RI-COI Change of Name or Address Form PDF file, less than 1mbmegabytes
Sales Tax Rate Table Taxicab Services PDF file, less than 1mbmegabytes
Sales Tax Rate Table Items of Clothing Costing Over $250 PDF file, less than 1mbmegabytes
Sales Tax Rate Table 7% Tax Rate PDF file, less than 1mbmegabytes
SP-1 Promoter's Application for Permit PDF file, less than 1mbmegabytes
SP-3 Monthly Report of Show Promoter PDF file, less than 1mbmegabytes
Streamlined Return Tax Return for Streamlined Sales Tax Sellers PDF file, less than 1mbmegabytes
T-204M Monthly Sales/Use Tax Return for Sales/Use, Cigarette Retailers and Motor Vehicle Dealer Sales PDF file, less than 1mbmegabytes
T-204Q Quarterly Sales/Use Tax Return for Sales/Use, Cigarette Retailers and Motor Vehicle Dealer Sales PDF file, less than 1mbmegabytes
T-205 Consumer's Use Tax Return PDF file, less than 1mbmegabytes

Sales and Use Annual Reconciliation Forms

Sales and Use Annual Reconciliation Forms

T-204R (2023) Discontinued Sales and Use Tax Return - Annual Reconciliation - Discontinued for Tax Year 2023 PDF file, less than 1mbmegabytes
T-204A - Alcohol (2023) Alcoholic Beverages Return - Annual Reconciliation PDF file, less than 1mbmegabytes
T-204W - Writers (2023) Writers, Composers and Artists Return - Annual Reconciliation PDF file, less than 1mbmegabytes
T-204R (2022) Sales and Use Tax Return - Annual Reconciliation PDF file, about 1mbmegabytes
T-204W - Writers (2022) Writers Composers and Artists Return - Annual Reconciliation PDF file, about 992kbkilobytes
T-204 Annual Rec (2021) 2021 Sales/Use Tax Return - Annual Reconciliation Form for Sellers of Tangible Property PDF file, less than 1mbmegabytes
T-204A - Alcohol (2022) Alcoholic Beverages Return - Annual Reconciliation PDF file, about 2mbmegabytes
T-204 Annual Rec 2021 Sales/Use Tax Return - Alcoholic Beverages Annual Reconciliation Form for Class A Package and Liquor Stores PDF file, less than 1mbmegabytes
T-204 Annual Rec 2021 Sales/Use Tax Return - Annual Reconciliation Form for Writers, Composers and Artists PDF file, less than 1mbmegabytes
T-204 Annual Rec 2020 Sales/Use Tax Return - Annual Reconciliation Form for Sellers of Tangible Property PDF file, less than 1mbmegabytes
T-204 Annual Rec 2020 Sales/Use Tax Return - Alcoholic Beverages Annual Reconciliation Form for Class A Package and Liquor Stores PDF file, less than 1mbmegabytes
T-204 Annual Rec 2020 Sales/Use Tax Return - Annual Reconciliation Form for Writers, Composers and Artists PDF file, less than 1mbmegabytes
T-204 Annual Rec 2019 Sales/Use Tax Return - Annual Reconciliation Form for Sellers of Tangible Property PDF file, less than 1mbmegabytes
T-204 Annual Rec 2019 Sales/Use Tax Return - Alcoholic Beverages Annual Reconciliation Form for Class A Package and Liquor Stores PDF file, less than 1mbmegabytes
T-204 Annual Rec (2019) 2019 Sales/Use Tax Return - Annual Reconciliation Form for Writers, Composers and Artists PDF file, less than 1mbmegabytes
T-204 Annual Rec 2018 Sales/Use Tax Return - Annual Reconciliation Form for Sellers of Tangible Property PDF file, less than 1mbmegabytes
T-204 Annual Rec (2018) 2018 Sales/Use Tax Return - Alcoholic Beverages Annual Reconciliation Form for Class A Package and Liquor Stores PDF file, less than 1mbmegabytes
T-204 Annual Rec (2018) 2018 Sales/Use Tax Return - Annual Reconciliation Form for Writers, Composers and Artists PDF file, less than 1mbmegabytes
T-204 Annual Rec 2017 Sales/Use Tax Return - Annual Reconciliation Form for Sellers of Tangible Property PDF file, less than 1mbmegabytes
T-204 Annual Rec (2017) 2017 Sales/Use Tax Return - Alcoholic Beverages Annual Reconciliation Form for Class A Package and Liquor Stores PDF file, less than 1mbmegabytes

The Adult Use Cannabis Tax must be filed electronically using the RI Division of Taxation's Tax Portal

Airport Parking District Forms

TPO-1 Warwick Airport Parking District Permit Application PDF file, less than 1mbmegabytes
TPO-3 Warwick Airport Parking Surcharge on Transient Parking PDF file, less than 1mbmegabytes

Alcohol Import Tax

ABWM Alcoholic Beverage Return for Wholesalers and Manufacturers PDF file, less than 1mbmegabytes

Beverage Container & Litter Forms

BCT-1 (Effective July 1st, 2019) Beverage Container Tax PDF file, less than 1mbmegabytes
Litter Application 2021 Application for Litter Control Participation Permit - 2021 PDF file, less than 1mbmegabytes
Litter Application 2022 Application for Litter Control Participation Permit - 2022 PDF file, less than 1mbmegabytes
Litter Application 2023 Application for Litter Control Participation Permit - 2023 PDF file, less than 1mbmegabytes

Cigarette Tax Forms

Business Application and Registration Form Business Application and Registration Form PDF file, about 2mbmegabytes
CDR-1 (FYE2025) Cigarette Dealer's License Renewal Application - July 1, 2024 - June 30, 2025 PDF file, less than 1mbmegabytes
CDR-1 (FYE2024) Cigarette Dealer's License Renewal Application - July 1st 2023- June 30th 2024 PDF file, less than 1mbmegabytes
CDR-1 (FYE2023) Cigarette Dealer's License Renewal Application - July 1, 2022 - June 30, 2023 PDF file, less than 1mbmegabytes
CDR-1 (FYE2022) Cigarette Dealer's License Renewal Application - 2021-2022 PDF file, less than 1mbmegabytes
CDR-1 (2021) Cigarette Dealer's License Renewal Application - 2020-2021 PDF file, less than 1mbmegabytes
CIG-APP Cigarette Products Distributor's License PDF file, less than 1mbmegabytes
CIG-DCB Cigarette Tax Credit Bond for Cigarette Distributors to Buy Stamps on Credit PDF file, less than 1mbmegabytes
CIG-NRDB Non-Resident Cigarette Tax Bond (Required by All Non-Resident Distributors) PDF file, less than 1mbmegabytes
CRP Monthly Report of In-State Cigarette Distributors PDF file, less than 1mbmegabytes
CRP-NR Monthly Report of Non-Resident Cigarette Distributors PDF file, less than 1mbmegabytes
T-11 Requisition for Cigarette Tax Stamps PDF file, less than 1mbmegabytes
T-11A Requisition for Cigarette Tax Stamps: Rolling Papers PDF file, less than 1mbmegabytes
T-152 Application for Cigarette Dealer's License PDF file, less than 1mbmegabytes
T-154 Application for Cigarette Dealer's License (Vending Machines) PDF file, less than 1mbmegabytes
T-17 Monthly Report of In-State Cigarette Distributors PDF file, less than 1mbmegabytes
T-18 Monthly Report of Non-Resident Cigarette Distributors PDF file, less than 1mbmegabytes
T-205C Cigarette Excise and Sales/Use Tax Return PDF file, less than 1mbmegabytes
T-29 Application for Refund of Cigarette Tax PDF file, less than 1mbmegabytes
T-NPM Licensed Distributor Reporting Form on Sales by Non-participating Manufacturers PDF file, less than 1mbmegabytes

Hard to Dispose Tax Forms

HTDM-W Hard-to-Dispose Material Wholesale Monthly Tax Return PDF file, less than 1mbmegabytes
HTDT Exemption Hard-to-Dispose Material Tax Exemption Certificate PDF file, less than 1mbmegabytes
HTDT-2 Application for Permit to Collect Hard-to-Dispose Material Tax PDF file, less than 1mbmegabytes
HTDT-3 Hard-to-Dispose Tax Return (Wholesale) PDF file, less than 1mbmegabytes
HTDT-4 Hard-to-Dispose Tax Return (Retail) PDF file, less than 1mbmegabytes
HTDT-5 Claim for Refund of Hard-to-Dispose Material Tax PDF file, less than 1mbmegabytes

Hotel Tax Form

HOM Monthly Hotel Tax Return PDF file, less than 1mbmegabytes
RI-8478 Residential Dwelling/Room Rental Tax Return PDF file, less than 1mbmegabytes

International Fuel Tax Agreement (IFTA)

IFTA Decal Inventory International Fuel Tax Agreement (IFTA) Decal Inventory Form PDF file, less than 1mbmegabytes
IFTA Decal Req. International Fuel Tax Agreement (IFTA) Additional Decal Requisition PDF file, less than 1mbmegabytes
IFTA Manual International Fuel Tax Agreement (IFTA) Manual PDF file, less than 1mbmegabytes
IFTA-1 International Fuel Tax Agreement (IFTA) License Application PDF file, less than 1mbmegabytes
IFTA-REN International Fuel Tax Agreement (IFTA) License Renewal Form PDF file, less than 1mbmegabytes

Meals and Beverage Tax Forms

Business Application and Registration Form Business Application and Registration Form PDF file, about 2mbmegabytes
MTM Monthly Meals and Beverage Tax Return PDF file, less than 1mbmegabytes
MTQ Quarterly Meals and Beverage Tax Return PDF file, less than 1mbmegabytes

Motor Fuel Tax Forms

BD-1 Biodiesel Manufacturer Tax Report PDF file, less than 1mbmegabytes
Biodiesel Permit Application for Biodiesel Permit PDF file, less than 1mbmegabytes
EPRF-1 Environmental Protection Regulatory Fee Return PDF file, less than 1mbmegabytes
Marine Diesel Marine Diesel Purchase Certificate PDF file, less than 1mbmegabytes
MFT-1 Motor Fuel Distributor’s Tax Return PDF file, less than 1mbmegabytes
MFT-EP Motor Fuel Export Permittee Report PDF file, less than 1mbmegabytes
Motor Fuel Application Application for Distributor Registration or Export Permit Certificate PDF file, less than 1mbmegabytes
Motor Fuel Distributor Bond Motor Fuel Distributor Bond Form and Instructions PDF file, less than 1mbmegabytes
Motor Fuel Exporter Bond Motor Fuel Exporter Bond Form and Application PDF file, less than 1mbmegabytes
Motor Fuel Exporter Bond Inst Motor Fuel Exporter Bond Instructions PDF file, less than 1mbmegabytes
T-12 Motor Fuel Special Distributor Tax Report PDF file, less than 1mbmegabytes
T-59 Claim for Refund of Motor Fuel Tax PDF file, less than 1mbmegabytes
UORF-1 Uniform Oil Response and Prevention Fee PDF file, less than 1mbmegabytes

Prepaid Wireless Forms

PWT Opt-out Prepaid Wireless Telecommunications Charge - Opt-out Form PDF file, less than 1mbmegabytes
PWTM Prepaid Wireless Telecommunications Charge - Monthly PDF file, less than 1mbmegabytes
PWTQ Prepaid Wireless Telecommunications Charge - Quarterly PDF file, less than 1mbmegabytes

Real Estate Conveyance Tax Forms

Form CVYT-1 (Effective January 1, 2022) Real Estate Conveyance Tax Return PDF file, less than 1mbmegabytes
CVYT-2 (Effective January 1, 2022) Acquired Real Estate Company Conveyance Tax Return PDF file, less than 1mbmegabytes
CVYT-2 Acquired Real Estate Company Conveyance Tax Instructions PDF file, less than 1mbmegabytes
CVYT-1_w Real Estate Conveyance Tax Return PDF file, less than 1mbmegabytes
CVYT-2_w Acquired Real Estate Company Conveyance Tax Return PDF file, less than 1mbmegabytes

Rental Vehicle Surcharge Forms

ARS-D Rental Vehicle Surcharge Deposit Return PDF file, less than 1mbmegabytes
ARS-R Rental Vehicle Surcharge Reconciliation Return PDF file, less than 1mbmegabytes

Telecom / E-911 Forms

E911 E911 Wireless/Wireline Surcharge Return PDF file, less than 1mbmegabytes

Tobacco Products Tax Forms

OTP-1 Distributor's Other Tobacco Products Tax Return PDF file, about 5mbmegabytes
OTP-4 Dealer/Consumer Other Tobacco Products Return PDF file, about 5mbmegabytes
RI-7665 Smoking Bar Quarterly Return and Report of Revenues PDF file, less than 1mbmegabytes
TOB-APP Tobacco Products Distributors License Application PDF file, less than 1mbmegabytes

Contact Us

Rhode Island Division of Taxation

One Capitol Hill

Providence, RI 02908

Phone: (401) 574-8829

Contact Us

Directions (Google Maps™)

Office Hours

Monday - Friday

8:30 AM - 3:30 PM

Related Links

Department of Revenue

Central Collections Unit

Lottery

Motor Vehicles

Municipal Finance

Revenue Analysis

 

State of Rhode Island

Office of the Governor

Secretary of State

RI.gov

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