reglab/statecodes huggingface dataset:
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 35 - Estate Tax › Part 1 - Computation of Estate Tax (280-RICR-20-35-1) › Section 280-RICR-20-35-1.1 - Purpose

Current through June 14, 2024
This 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.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 35 - Estate Tax › Part 1 - Computation of Estate Tax (280-RICR-20-35-1) › Section 280-RICR-20-35-1.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapters 44-22 and 44-23, as amended. These rules have been prepared in
					 accordance with the requirements of R.I. Gen. Laws §§
										44-1-4 and
					  44-23-45.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 35 - Estate Tax › Part 1 - Computation of Estate Tax (280-RICR-20-35-1) › Section 280-RICR-20-35-1.3 - Application

Current through June 14, 2024
The terms and provisions of these rules and regulations
					 shall be liberally construed to permit the Division of Taxation to effectuate
					 the purposes of R.I. Gen. Laws Chapters 44-22 and 44-23 and other applicable
					 state laws and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 35 - Estate Tax › Part 1 - Computation of Estate Tax (280-RICR-20-35-1) › Section 280-RICR-20-35-1.4 - Severability

Current through June 14, 2024
If any provision of this regulation, or the application
					 thereof to any person or circumstances, is held invalid by a court of competent
					 jurisdiction, the validity of the remainder of this regulation shall not be
					 affected thereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 40 - Forms › Part 1 - Forms Reproduction (280-RICR-20-40-1) › Section 280-RICR-20-40-1.1 - Purpose

Current through June 14, 2024
These rules and regulations provide guidelines to
					 companies/individuals who wish to create/use forms other than original Rhode
					 Island tax forms.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 40 - Forms › Part 1 - Forms Reproduction (280-RICR-20-40-1) › Section 280-RICR-20-40-1.2 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §
										44-1-4,
					 which authorizes and empowers the Rhode Island Tax Administrator to make rules
					 and regulations, as he or she may deem necessary, for the proper administration
					 and enforcement of the tax laws of this state.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 40 - Forms › Part 1 - Forms Reproduction (280-RICR-20-40-1) › Section 280-RICR-20-40-1.3 - Application

Current through June 14, 2024
These rules and regulations shall be liberally construed so
					 as to permit the Division of Taxation to provide standard forms to be used for
					 all Rhode Island tax filings.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 40 - Forms › Part 1 - Forms Reproduction (280-RICR-20-40-1) › Section 280-RICR-20-40-1.4 - Severability

Current through June 14, 2024
If any provision of these rules and regulations, or the
					 application thereof to any person or circumstance, is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be affected.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 40 - Forms › Part 1 - Forms Reproduction (280-RICR-20-40-1) › Section 280-RICR-20-40-1.5 - Types of Substitute Forms

Current through June 14, 2024
A. Photocopied - RI
				 forms may be photocopied without prior approval of Division of Taxation
				 provided that there is no variation from the original form, including but not
				 limited to, reduction and enlargement of the form.
B. Computer Generated - Computer generated
				 are forms that are recreated in their entirety by a computer, including layout.
				 These forms must be exact facsimiles of the original forms created by the
				 Division of Taxation. Computer generated forms must have prior approval from RI
				 Division of Taxation before they will be accepted for processing.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 40 - Forms › Part 1 - Forms Reproduction (280-RICR-20-40-1) › Section 280-RICR-20-40-1.6 - General Information

Current through June 14, 2024
A. The following
				 general information applies to all reproduced or computer-generated forms. All
				 forms must:
1. Be a facsimile of the original
				 form;
2. Be on paper of
				 substantially the same weight and texture, and of quality at least as good as
				 that used for the original form;
3. Be of the same size as the original form,
				 both as to the overall dimensions of the paper and image reproduced;
4. Have a high standard of legibility, both
				 as to the original form and to the filled in data;
5. For computer generated coupon size tax
				 returns and vouchers, forms must meet all specifications as required by the RI
				 Division of Taxation. Specifications may be downloaded from the division web
				 site
www.tax.ri.gov
under the software
				 developers page; and
6. Any
				 software developer/provider marketing tax return preparation software must
				 utilize 2D barcoding technology in the final printed version of the completed
				 tax form and support electronic filing for the available tax forms. The
				 specific tax forms and file layouts are listed on the division web site
www.tax.ri.gov
under the software
				 developers page.
7. Any software
				 developer/provider marketing tax return preparation software must utilize 1D
				 barcoding technology in the final printed version of all tax forms. The tax
				 forms and 1D barcodes listed on the division web site
www.tax.ri.gov
under the software
				 developers page.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 40 - Forms › Part 1 - Forms Reproduction (280-RICR-20-40-1) › Section 280-RICR-20-40-1.7 - Approval of Computer Generated Forms

Current through June 14, 2024
A. Prior to
				 distribution to users/customers, all computer-generated forms must be approved
				 by RI Division of Taxation.
1. Coupon sized
				 tax returns and vouchers that contain an Optical Character Recognition (OCR)
				 scanline must be submitted for approval by sending the tax returns and vouchers
				 to:
Rhode Island Division of Taxation
Attn: Forms, Credits & Incentives
								Section
One Capitol Hill
Providence, RI 02908
2.
				 All other forms must be submitted for approval by emailing a portable document
				 format (PDF) to Tax.VendorForms@tax.ri.gov
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 45 - Litter Control › Part 1 - Application and Payment of Litter Control Participation Permit (280-RICR-20-45-1) › Section 280-RICR-20-45-1.1 - Filing Requirement

Current through June 14, 2024
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 run on a calendar year basis, January 1
					 through December 31. A litter control participation permit is required for each
					 place of business in which the retailer makes taxable sales of food and/or
					 beverages.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 45 - Litter Control › Part 1 - Application and Payment of Litter Control Participation Permit (280-RICR-20-45-1) › Section 280-RICR-20-45-1.2 - Computation of Fee

Current through June 14, 2024
A. The permits are
				 issued in different classes (A, B, C, D, E) depending upon the retailer's gross
				 receipts at each location for the prior calendar year. The applicable fee for
				 each class of permit is shown in the table below.
B. "Gross receipts" means those receipts
				 reported for each location to the tax administrator under the sales tax law
				 without deduction for any retail sales except for interstate sales deductions
				 and sales to the United States Government. If a retailer operates at multiple
				 locations under different sales tax permit numbers, gross receipts shall be
				 determined by each individual sales tax permit number.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 45 - Litter Control › Part 1 - Application and Payment of Litter Control Participation Permit (280-RICR-20-45-1) › Section 280-RICR-20-45-1.3 - Gross Receipts Table

Current through June 14, 2024
A. Table
Gross Receipts
Class
Fee
$0 to less than $50,000
A
$ 25
$50,000 to less than $100,000
B
$ 35
$100,000 to less than $400,000
C
$ 75
$400,000 to less than $1,000,00
D
$100
$1,000,000 or more
E
$125 Per million dollars or fraction thereof
B.
				 If the gross receipts for the prior calendar year exceed $1,000,000, the permit
				 fee is $125 per million and fraction thereof.
C. Examples
1. If gross receipts (less interstate and
				 U.S. deductions, if any) are $1,450,000, the applicable fee is $125.
2. If gross receipts (less interstate and
				 U.S. deductions, if any) are $3,800,000, the applicable fee is $375.
3. An applicant applying for a Class E permit
				 shall pay a fee of no more than $1,000 provided taxable sales of food and/or
				 beverage and the sale of food products (whether subject to sales tax or not) do
				 not exceed ten percent (10%) of the gross receipts for such permit
				 location.
4. Fee for Purchaser of
				 an Ongoing Business
a. A person who purchases
				 an ongoing business and continues to operate the business from the same
				 location without interruption in a calendar year for which the prior permit
				 holder has paid the applicable fee may obtain a permit for the remainder of
				 that calendar year upon payment of a twenty-five dollar ($25) fee. In the event
				 that the prior permit holder did not pay the applicable fee for the current
				 calendar year, the purchaser must pay a fee based upon the prior permittee's
				 gross receipts for the applicable calendar year at that location.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 45 - Litter Control › Part 1 - Application and Payment of Litter Control Participation Permit (280-RICR-20-45-1) › Section 280-RICR-20-45-1.4 - Vending Machine Option

Current through June 14, 2024
A. In those cases
				 where the only sale of food and/or beverage is the operation of a vending
				 machine(s), the retailer may obtain at its option a permit for each vending
				 machine owned or obtain a permit based on total gross receipts. If the election
				 is made to pay on vending machine(s), a class V permit may be applied for by
				 multiplying the number of qualifying (food and/or beverage machines) vending
				 machines by $25 to arrive at the correct fee.
1. EXAMPLE:
a. ABC Company's only sale of taxable food
				 and/or beverages is through the operation of two (2) vending machines owned.
				 Total gross receipts for the prior calendar year were $1,100,000, which would
				 mean a fee of $125 under the gross receipts method. ABC may elect to apply for
				 a class V permit and pay a fee of $50 (2 vending machines x $25).
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 45 - Litter Control › Part 2 - Hard-to-Dispose Materials and Beverage Container Tax (280-RICR-20-45-2) › Section 280-RICR-20-45-2.1 - Definitions

Current through June 14, 2024
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 trailers, including cars,
				 trucks, buses and heavy construction equipment, glycol-based antifreeze and
				 organic solvents. Petroleum based or synthetic lubricating oil which is
				 recycled and/or re-refined is not nor shall it be considered a hard-to-dispose
				 material.
B. "Recycled oil" means
				 used petroleum-based or synthetic lubricating oil that is used as a substitute
				 for a petroleum product made from new oil; provided, that the use is
				 operationally safe, environmentally sound, and complies with all laws and
				 regulations. Recycled oil that is blended with virgin oil prior to reuse,
				 however, is not considered recycled oil.
C. "Re-refined oil" means used lubricating
				 oil from which the physical and chemical contaminants acquired through previous
				 use have been removed through the refining process. For purposes of the
				 Hard-to-Dispose Material Law, this term refers to lubricating oils that are one
				 hundred percent (100%) re-refined, exclusive of additives.
D. "Organic solvents" means any compounds of
				 carbon which are liquids at standard conditions and which are used as
				 dissolvers, viscosity reducers, dilutents, thinners, reagents or cleaning
				 agents (excluding carbon monoxide, carbon dioxide, carbonic acid, metallic
				 carbides, metallic carbonates and ammonium carbonate) and which are listed as
				 hazardous waste pursuant to the State Hazardous Waste Program pursuant to R.I.
				 Gen. Laws Chapter 23-19.1.
E.
				 "Person" means any natural person, political subdivision, government agency,
				 public or private corporation, partnership, joint venture, association, firm,
				 individual proprietorship, or other entity whatsoever.
F. "Hard-to-dispose material wholesaler"
				 means any person wherever located who engages in the sale of hard-to-dispose
				 material to customers for sale in this state (including manufacturers,
				 refiners, distributors and retailers), and to other persons as defined
				 above.
G. "Hard-to-dispose material
				 retailer" means any person who engages in the retail sale of hard-to-dispose
				 material in this state.
H. "New
				 vehicle" means any mode of transportation for which a certificate of title is
				 required pursuant to R.I. Gen. Laws Title 31 and for which a certificate issued
				 is subject to a fee of six dollars ($6.00) per vehicle and shall be paid to the
				 Division of Motor Vehicles in conjunction with titling of the
				 vehicle.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 45 - Litter Control › Part 2 - Hard-to-Dispose Materials and Beverage Container Tax (280-RICR-20-45-2) › Section 280-RICR-20-45-2.2 - Responsibility of Hard-to-Dispose Material Wholesaler

Current through June 14, 2024
A.
				 Collection of Tax. Every hard-to-dispose material wholesaler, whether located
				 in Rhode Island or not, is required to charge and collect a tax upon the sale
				 of hard-to-dispose materials to retailers who are engaged in the retail sale of
				 hard-to-dispose material in this state. The tax shall be determined in
				 accordance with the rates specified in the table below.
1. Table
Hard to Dispose Material
Tax Rate
Lubrication Oils
Ten cents ($0.10) per quart or ten and
								 6/10th cents ($0.106) per liter
Antifreeze
Twenty cents ($0.20) per gallon or five and
								 28/100th cents ($0.0528) per liter
Organic Solvents
One half cent ($0.005) per gallon or one hundred
								 thirty-two thousandths ($0.00132) per liter
Tires
One dollar ($1.00) per tire
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 45 - Litter Control › Part 2 - Hard-to-Dispose Materials and Beverage Container Tax (280-RICR-20-45-2) › Section 280-RICR-20-45-2.3 - Responsibility of Hard-to-Dispose Material Retailer

Current through June 14, 2024
A.
				 Liability for Tax
1. Every hard-to-dispose
				 material retailer selling, using or otherwise consuming hard-to-dispose
				 material in this state is liable for the tax. Liability for the tax arises at
				 the time such hard-to-dispose material is purchased for sale, use or
				 consumption in this state. The tax, if not paid to a hard-to-dispose material
				 wholesaler authorized to collect the tax, must be paid directly to the Division
				 of Taxation based upon the rates set forth in the table under §§
											2.1(H)  and
				   2.2(A)     of
				 this part.
2. The hard-to-dispose
				 material tax is a tax imposed on the retailer, accordingly retailers are not
				 permitted to charge a tax to their customers and/or separately state the tax on
				 their customer's invoices.
3.
				 Liability of a hard-to-dispose retailer is not extinguished until the tax has
				 been paid to the state, except that a receipt from a hard-to-dispose material
				 wholesaler engaging in business in this state or authorized by the tax
				 administrator to collect the tax is sufficient to relieve the hard-to-dispose
				 retailer from further liability for the tax to which the receipt
				 refers.
4. Where a retailer has
				 paid the tax to a hard-to-dispose material wholesaler or directly to the state
				 on materials which are subsequently transported out of state for sale or use
				 solely outside the state the retailer may apply for a credit or refund (see
				 credit and refund provision, §
											2.3(C)     of
				 this Part. Proper documentation supporting subsequent out-of-state
				 transportation must be established by the retailer.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 45 - Litter Control › Part 2 - Hard-to-Dispose Materials and Beverage Container Tax (280-RICR-20-45-2) › Section 280-RICR-20-45-2.4 - Imposition of tax on beverage containers

Current through June 14, 2024
Pursuant to R.I. Gen. Laws §
										44-44-3 there is imposed a tax of eight cents ($0.08) on each case of beverage
					 container sold by a beverage wholesaler to a beverage or retailer or consumer
					 within this state. The tax shall be collected by the beverage wholesaler. The
					 tax provided for in R.I. Gen. Laws §
										44-44-3 shall not be levied, imposed, or collected on reusable and refillable beverage
					 containers.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 50 - Motor Fuel Tax › Part 1 - Motor Fuel Tax (280-RICR-20-50-1) › Section 280-RICR-20-50-1.1 - Purpose

Current through June 14, 2024
The purpose of this regulation is to implement R.I. Gen.
					 Laws Chapter 31-36, which provides for a tax on motor fuels.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 50 - Motor Fuel Tax › Part 1 - Motor Fuel Tax (280-RICR-20-50-1) › Section 280-RICR-20-50-1.2 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §§
										44-1-4 and
					  31-36-22.
					 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 Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 50 - Motor Fuel Tax › Part 1 - Motor Fuel Tax (280-RICR-20-50-1) › Section 280-RICR-20-50-1.3 - Application

Current through June 14, 2024
These rules and regulations shall be liberally construed so
					 as to permit the Division of Taxation the authority to effectuate the purpose
					 of R.I. Gen. Laws Chapter 31-36 and other applicable state laws and
					 regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 50 - Motor Fuel Tax › Part 1 - Motor Fuel Tax (280-RICR-20-50-1) › Section 280-RICR-20-50-1.4 - Severability

Current through June 14, 2024
If any provision of these rules and regulations, or the
					 application thereof to any person or circumstances, is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be impaired or affected thereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 50 - Motor Fuel Tax › Part 1 - Motor Fuel Tax (280-RICR-20-50-1) › Section 280-RICR-20-50-1.5 - Definitions

Current through June 14, 2024
A. "Administrator" means the tax
				 administrator.
B. "Distributor"
				 means any person, association of persons, firm, or corporation, wherever
				 resident or located, who shall import or cause to be imported into this state,
				 for use or for sale, fuels, and also any person, association of persons, firm
				 or corporation who shall produce, refine, manufacture, or compound fuels within
				 this state.
C. "Filling station"
				 means any place, location, or station where fuels are offered for sale at
				 retail.
D. "Fuels" means gasoline,
				 benzol, naphtha, and other volatile and inflammable liquids (other than
				 lubricating oils, diesel fuel for the propulsion of marine craft, fuels used
				 for the propulsion of airplanes, oils used for heating purposes), manufactured
				 biodiesel fuel as defined in regulation 280-RICR- 20-50-2, used or suitable for
				 use for operating or propelling motor vehicles with internal combustion
				 engines. This does not include benzol and naphtha sold or used for a purpose
				 other than for the operation or propulsion of motor vehicles. Any article or
				 product represented as gasoline for use in internal combustion type engines,
				 used in motor vehicles, shall be equal to or better in quality and
				 specification than that known as "United States government motor
				 gasoline."
E. "Peddlers" means any
				 person, association of persons, firm or corporation, except a distributor as
				 defined in R.I. Gen. Laws §
										31-36-1(8),
				 who shall distribute gasoline by tank wagon in this state.
F. "Public highways" means any state or other
				 highway and any public street, avenue, alley, park, parkway, driveway, or
				 public place in any city or town.
G. "Purchaser" means any person, association
				 of persons, firm, or corporation, wherever resident or located, who purchases
				 fuels from a distributor, for use or resale, and any person, association of
				 persons, firm or corporation who purchases from a distributor, gasoline or
				 other volatile and inflammable liquids (other than lubricating oils and oils
				 used for heating purposes) for use other than for propelling motor
				 vehicles.
H. "State highways" means
				 only those public highways or those parts of them that shall be constructed or
				 maintained by the department of transportation.
I. "United States government motor gasoline"
				 means that gasoline which is or may be prescribed by the federal specification
				 board of the United States government for use as a fuel for motor vehicle,
				 motor boat, and similar engines.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 50 - Motor Fuel Tax › Part 1 - Motor Fuel Tax (280-RICR-20-50-1) › Section 280-RICR-20-50-1.6 - Registration of Distributors

Current through June 14, 2024
Every distributor shall, before continuing or commencing to
					 transact the business of a distributor, apply for registration as a distributor
					 at the office of the tax administrator upon a form to be obtained from the
					 administrator. The administrator, if satisfied as to the facts stated in
					 application, shall register the distributor and issue a certificate of the
					 registration without charge, which registration shall entitle the distributor
					 to continue or to commence to engage in the business within this
					 state.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 50 - Motor Fuel Tax › Part 1 - Motor Fuel Tax (280-RICR-20-50-1) › Section 280-RICR-20-50-1.7 - Reports and Payments

Current through June 14, 2024
A. Every
				 distributor shall, on or before the twentieth (20th) day of each month, render
				 a report to the tax administrator, upon forms to be obtained from the tax
				 administrator, of the amount (number of gallons) of fuels purchased, sold, or
				 used by the distributor within this state and the amount of fuels sold by the
				 distributor without this state from fuels within this state during the
				 preceding calendar month, and, if required by the tax administrator as to
				 purchases, the name or names of the person or persons from whom purchased and
				 the date and amount of each purchase, and as to sales, the name or names of the
				 person or persons to whom sold and the amount of each sale, and shall pay at
				 the same time to the administrator tax at the current rate per gallon on all
				 taxable gallons of fuel sold or used in this state.
B. Beginning July 1, 2015 and every other
				 year thereafter, the gasoline tax shall be adjusted by the percentage of
				 increase in the Consumer Price Index for all Urban Consumers (CPI-U) as
				 published by the United States Bureau of Labor Statistics determined as of
				 September 30 of the prior calendar year; said adjustment shall be rounded to
				 the nearest one cent ($.01) increment, provided that the total tax shall not be
				 less than provided for in R.I. Gen. Laws §
										31-36-7(a).
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 50 - Motor Fuel Tax › Part 1 - Motor Fuel Tax (280-RICR-20-50-1) › Section 280-RICR-20-50-1.8 - Exporters

Current through June 14, 2024
A. A distributor who is licensed in another
				 state but unlicensed in Rhode Island may apply for a permit to purchase fuels
				 for export tax free. Anyone applying for an export permit must file a surety
				 bond with the Division of Taxation. The application and bond form are available
				 from the Division of Taxation.
B.
				 The amount of the bond is based on twice the average monthly gallonage to be
				 exported, using only those months in which there is activity. Each additional
				 100,000 monthly gallons or fraction thereof will require an additional $10,000
				 bond.
Average for Two Months
Amount of Bond
100,000 Gallons
$10,000
200,000 Gallons
$15,000
400,000 Gallons
$30,000
600,000 Gallons
$40,000
800,000 Gallons
$50,000
1,000,000 Gallons
$70,000
C.
				 Change in Business Organization: Once issued, an export permit remains in
				 effect until suspended, revoked or otherwise terminated. A permittee must
				 advise the tax administrator of any change in type of business organization or
				 its status as a licensee in the state of import.
D. Purchases can be made from any supplier.
				 It will be the responsibility of the permittee to identify to the supplier on
				 all papers such as manifests, bills of lading, loading tickets, etc., that each
				 load is for export and to show the ultimate destination outside Rhode Island.
				 All receipts not clearly identified to the supplier as for export will be
				 taxable, the tax payable to the supplier. Split loads are not
				 permitted.
E. Each exporter must
				 make a report on its own letterhead to the Division of Taxation prior to the
				 15th day of each month. This report must show all acquisitions of motor fuel in
				 Rhode Island for the prior month. The report must identify the type of fuel,
				 supplier, number of gallons, point of acceptance (in Rhode Island) and the
				 point of delivery (destination). Where tax paid fuel is acquired, the
				 information on the acquisition is to be shown separately in the
				 report.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 50 - Motor Fuel Tax › Part 1 - Motor Fuel Tax (280-RICR-20-50-1) › Section 280-RICR-20-50-1.9 - Taxability of Special Fuels

Current through June 14, 2024
The definition of fuel includes all volatile and
					 inflammable liquids (other than lubricating oils, diesel fuel for the
					 propulsion of marine craft, and oils used for heating purposes) used or
					 suitable for use for operating or propelling motor vehicles using internal
					 combustion type engines. The tax applies to all liquid fuels sold for use or
					 used in motor vehicles (except as provided in the definition relating to diesel
					 marine craft) and it is not confined to sales for use or used on the highways
					 of this state. Filling stations, peddlers or other vendors acquiring fuels such
					 as No. 2 fuel, LPG and other gasoline substitutes without having paid the tax
					 to their supplier must include the tax at the time of sale or delivery for use
					 in internal combustion engines and must report the sales and pay the tax to the
					 tax administrator. Any person, firm or corporation acquiring fuel upon which
					 the tax has not been paid and who subsequently sells or uses such fuel for
					 propelling an internal combustion engine immediately becomes liable for the tax
					 and must arrange with the tax administrator to report sales or use and pay the
					 tax due.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 50 - Motor Fuel Tax › Part 1 - Motor Fuel Tax (280-RICR-20-50-1) › Section 280-RICR-20-50-1.10 - Taxability of Consignments, Loans and Transfer of Fuels

Current through June 14, 2024
The words "sold or used" in R.I. Gen. Laws §
										31-36-7 include all consignments, consignment-sales, loans and any other transfer of
					 fuels by the distributor to any other person, partnership, association or
					 corporation. These transactions must be included on the regular return for the
					 period in which they occur.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 50 - Motor Fuel Tax › Part 1 - Motor Fuel Tax (280-RICR-20-50-1) › Section 280-RICR-20-50-1.11 - Gallonage Adjustment to 60 Degrees Temperature

Current through June 14, 2024
In the case of a tanker, barge or tank car delivery or
					 receipt, distributors may adjust the quantity for report purposes to 60 degrees
					 Fahrenheit temperature. Tank truck deliveries are required to be recorded and
					 reported at actual measured gallons and the tax applies to actual measured
					 gallons.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 50 - Motor Fuel Tax › Part 1 - Motor Fuel Tax (280-RICR-20-50-1) › Section 280-RICR-20-50-1.12 - Marine Diesel

Current through June 14, 2024
A. Diesel fuel used
				 for the propulsion of marine craft is not considered a motor fuel under the
				 Rhode Island gasoline tax law. Any Rhode Island licensed distributor or special
				 distributor selling marine diesel must obtain a "Marine Diesel Purchase
				 Certificate" from the purchaser in order to exempt a sale from the Rhode Island
				 motor fuel tax.
B. Use of Exemption
				 Certificate in making marine diesels purchases a purchaser must furnish a Rhode
				 Island licensed distributor or special distributor with a "Marine Diesel
				 Purchase Certificate" (form attached) for each purchase in order to be exempt
				 from the Rhode Island motor fuel taxes. This certificate must contain the
				 required information and signature. In the event that all purchases will be for
				 marine purposes on an on-going basis, one "Marine Diesel Purchase Certificate"
				 may be issued marked "blanket" in the date of purchase area of the form.
1. The certification may be furnished only in
				 the case where the purchaser intends to sell or use the marine diesel for
				 marine purposes. If a purchaser gives an exemption certificate and thereafter
				 sells or uses all or a portion of the marine diesel purchased for purposes
				 other than "marine" he or she must report and pay on the taxable gallons as a
				 distributor or special distributor.
2. The acceptance of a properly executed
				 certificate relieves the distributor from the burden of proof only if accepted
				 in good faith from a person engaged in an activity which is for sale or use of
				 fuel for marine purposes. If a "Marine Diesel Purchase Certificate" is not
				 furnished by the purchaser, the distributor must collect and report the
				 applicable Rhode Island motor fuel taxes for that sale event though the invoice
				 indicates "marine diesel."
3. In
				 order that the Division of Taxation may verify a distributor's marine diesel
				 sales upon audit, it is necessary that distributors retain executed "Marine
				 Diesel Purchase Certificates." If a distributor lists marine diesel sales for
				 which he or she has no certificates, the Division of Taxation will presume such
				 sales as taxable and make an assessment of the tax against the
				 distributor.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 50 - Motor Fuel Tax › Part 1 - Motor Fuel Tax (280-RICR-20-50-1) › Section 280-RICR-20-50-1.13 - Purchase of Motor Fuels in Rhode Island by Nonregistered Distributors or Exporters

Current through June 14, 2024
A. A nonregistered
				 distributor or exporter purchasing motor fuel in Rhode Island for shipment
				 within or outside this state must pay the Rhode Island motor fuel tax to the
				 Rhode Island distributor. The tax applies whether the seller or purchaser is
				 obligated to deliver to a common carrier or the purchaser picks up with his or
				 her own vehicle.
B. The
				 nonregistered person or company may file a claim for refund with the tax
				 administrator for Rhode Island tax paid fuel purchases of fuels which have been
				 sold outside this state or to the U.S. Government. The refund must be filed
				 within two hundred forty (240) days from the date of the Rhode Island tax paid
				 fuel purchases.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 50 - Motor Fuel Tax › Part 2 - Manufactured Biodiesel Fuel (280-RICR-20-50-2) › Section 280-RICR-20-50-2.1 - PURPOSE

Current through June 14, 2024
These 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.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 50 - Motor Fuel Tax › Part 2 - Manufactured Biodiesel Fuel (280-RICR-20-50-2) › Section 280-RICR-20-50-2.2 - AUTHORITY

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §§
										44-1-4 and
					  31-36-22 as amended. The rules and regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §§
										42-35-1 et. seq. (Rhode Island Administrative Procedures Act).
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 50 - Motor Fuel Tax › Part 2 - Manufactured Biodiesel Fuel (280-RICR-20-50-2) › Section 280-RICR-20-50-2.3 - APPLICATION

Current through June 14, 2024
These rules and regulations shall be liberally construed so
					 as to permit the Division of Taxation to effectuate the purpose of R.I. Gen.
					 Laws Chapter 31-36 and other Applicable state laws and
					 regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 50 - Motor Fuel Tax › Part 2 - Manufactured Biodiesel Fuel (280-RICR-20-50-2) › Section 280-RICR-20-50-2.4 - SEVERABILITY

Current through June 14, 2024
If any provision of these rules and regulations, or the
					 application thereof to any person or circumstances, is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be affected thereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 50 - Motor Fuel Tax › Part 2 - Manufactured Biodiesel Fuel (280-RICR-20-50-2) › Section 280-RICR-20-50-2.5 - DEFINITIONS

Current through June 14, 2024
A. "Fuels" means and includes gasoline and
				 other volatile and inflammable liquids (other than lubricating oils, diesel
				 fuel for the propulsion of marine craft, fuels used for the propulsion of
				 airplanes, oils used for heating purposes, and manufactured biodiesel fuels as
				 defined below) used or suitable for use for operating or propelling motor
				 vehicles with internal combustion engines. This term does not include benzol
				 and naphtha sold or used for a purposed other than for the operation or
				 propulsion of motor vehicles. Any article or product represented as gasoline
				 for use in internal combustion type engines, used in motor vehicles, shall be
				 equal to or better in quality and specification than that known as "United
				 States government motor gasoline".
B. "Manufactured biodiesel fuel" means
1. mono-alkyl esters of long chain fatty
				 acids derived from vegetable oils or animal fats which conform to ASTM D6751
				 specifications for use in diesel engines;
2. that results in employment in Rhode Island
				 at a fixed location at a manufacturing facility for biodiesel fuel;
				 and
3. any volume of biodiesel fuel
				 that is subsequently blended with other fuels and is used for heating purposes
				 or for operating or propelling motor vehicles.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 50 - Motor Fuel Tax › Part 2 - Manufactured Biodiesel Fuel (280-RICR-20-50-2) › Section 280-RICR-20-50-2.6 - GENERAL

Current through June 14, 2024
A. Biodiesel fuel refers to pure fuel that
				 has not been blended with petroleum diesel fuel. Biodiesel fuels that are
				 processed and blended with petroleum fuels are denoted as "BXX" with "XX"
				 representing the percentage of biodiesel contained in the blend (ex: B20 is 20%
				 biodiesel and 80% petroleum diesel).
B. Biodiesel fuel that is processed and then
				 blended with other fuels and meets the definition of manufactured biodiesel
				 fuel in §
										2.5     of this Part is exempt
				 from motor fuel tax; however, to qualify for the exemption, the biodiesel fuel
				 must be produced at a manufacturing facility in Rhode Island and sold as
				 blended product B99 (blended so manufacturer can receive federal blending
				 credit). A biodiesel manufacturer must receive as a raw material mono-alkyl
				 esters of long chain fatty acids derived from vegetable oils or animal fats and
				 process these raw materials so they conform to ASTM D6751 specifications for
				 use in diesel engines. The mere blending of biodiesel with petroleum diesel
				 does not meet the manufacturing requirement.
C. If a manufacturer of biodiesel fuel does
				 not meet either the specifications in accordance with ASTM D6751 or; does not
				 result in employment in Rhode Island at a fixed location at a manufacturing
				 facility for biodiesel fuel, the product is not considered "manufactured
				 biodiesel fuel" and would be subject to the motor fuel tax.
D. Motor fuel tax is due on the sale of fuels
				 as defined in §
										2.5     of this Part and R.I.
				 Gen. Laws §
										31-36-1(4).
				 It is noted that to the extent biodiesel is blended into any fuel, only the
				 biodiesel portion of the fuel shall be exempt from taxation under R.I. Gen.
				 Laws Chapter 31-36.
E.
				 Manufacturers must apply for a permit to sell biodiesel fuel that is exempt
				 from the motor fuel tax by submitting a Biodiesel Permit Application to the
				 Rhode Island Division of Taxation. A qualifying manufacturer will be issued a
				 certificate with a permit number and will be required to file a monthly
				 Biodiesel Manufacturing Tax Report on a form prescribed by the Tax
				 Administrator. When filing the monthly Biodiesel Manufacturing Tax Report, a
				 biodiesel fuel manufacturer is required to attach the most current
				 certification from a certified biodiesel testing laboratory verifying that the
				 product meets the ASTM D6751 specifications.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 50 - Motor Fuel Tax › Part 2 - Manufactured Biodiesel Fuel (280-RICR-20-50-2) › Section 280-RICR-20-50-2.7 - EXAMPLES

Current through June 14, 2024
A. Only the biodiesel percentage of the blend
				 with petroleum diesel is exempt from motor fuel tax.
1. Example 1
a. A licensed distributor blends 200 gallons
				 of biodiesel fuel (which is exempt from motor fuel tax) with 800 gallons of
				 petroleum diesel (subject to motor fuel tax). The tax on this blended product
				 is calculated as follows:
(1) 200 gallons of
				 biodiesel / 1,000 total gallons (200 + 800) = 20% (B20)
(2) 1,000 gallons x .80 (80% is the taxable
				 percentage of a B20 blend) = 800 gallons X $0.32 (the current motor fuel tax
				 rate).
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 1 - Estimated Payments (280-RICR-20-55-1) › Section 280-RICR-20-55-1.1 - Purpose

Current through June 14, 2024
These rules and regulations implement R.I. Gen. Laws
					 §§
										44-30-55 and
					  44-30-56.
					 Those sections outline declarations and payments of estimated
					 tax.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 1 - Estimated Payments (280-RICR-20-55-1) › Section 280-RICR-20-55-1.2 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §§
										44-30-95(a) 
					 and
					  44-1-4.
					 These 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 Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 1 - Estimated Payments (280-RICR-20-55-1) › Section 280-RICR-20-55-1.3 - Application

Current through June 14, 2024
These rules and regulations shall be liberally construed so
					 as to permit the Division of Taxation the authority to effectuate the purpose
					 of R.I. Gen. Laws §§
										44-30-55,
					  44-30-56,
					 and other applicable state laws and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 1 - Estimated Payments (280-RICR-20-55-1) › Section 280-RICR-20-55-1.4 - Severability

Current through June 14, 2024
If any provision of these rules and regulations, or the
					 application thereof to any person or circumstances, is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be affected hereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 1 - Estimated Payments (280-RICR-20-55-1) › Section 280-RICR-20-55-1.5 - Estimated Payments

Current through June 14, 2024
A. Resident and
				 nonresident individuals, estates and trusts are required to make declarations
				 of estimated personal income taxes and pay the proper amounts due for each
				 taxable year if the tax can reasonably be expected to be $250 or more in excess
				 of any credits allowable against the tax. This is true whether or not the
				 person or estate or trust is required to file a Federal declaration and/or to
				 make any Federal estimated payments.
B. Estimated payments for individuals may be
				 made jointly or separately (singularly) but should be made in the same filing
				 status as the return to which they will be applied. If a joint filing is to be
				 made, payment should be made using the Social Security Number which appears
				 first on the tax return.
C. If
				 individual taxpayers make joint estimated payments, and/or if they have a
				 credit from a year for which a joint filing was made, and the individual
				 taxpayers elect to file using the married, filing separately status, the two
				 parties must decide on how the estimates and credits are to be divided between
				 them.
1. The taxpayers should notify the
				 Division of Taxation of the method to be used to divide the estimated payments
				 or credit on both tax returns filed. If the individuals do not so notify the
				 Division, the first party to file and claim credit for the overpayment and/or
				 estimated payments may be given the credit and estimated payments.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 1 - Estimated Payments (280-RICR-20-55-1) › Section 280-RICR-20-55-1.6 - Underpayment of Estimated Tax Charges - Exceptions and Waiver

Current through June 14, 2024
A. Exceptions
1. In general, the Federal exceptions under
				 which taxpayers will not be charged for underpayment of estimated tax may be
				 followed in relation to the underpayment of estimated Rhode Island personal
				 income tax.
2. Taxpayers should
				 follow the instructions to complete and submit a RI-2210 form, if necessary,
				 and should attach it to their Rhode Island personal income tax return to make
				 it an integral part of the filing. If a taxpayer has received a billing for the
				 underpayment of estimated taxes, a completed RI-2210 form should be attached to
				 the remittance portion of the billing and sent to the Division of Taxation with
				 any required payment.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 2 - Extension of Time to File (280-RICR-20-55-2) › Section 280-RICR-20-55-2.1 - Purpose

Current through June 14, 2024
These 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.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 2 - Extension of Time to File (280-RICR-20-55-2) › Section 280-RICR-20-55-2.2 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §§
										44-30-57,
					  44-30-95(a),
					 and
					  44-1-4.
					 These 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 Procedures Act.