Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 1 - Streamlined Sales and Use Tax Agreement (280-RICR-20-70-1)
Section 280-RICR-20-70-1.8 - Uniform Tax Returns
Universal Citation: 280 RI Code of Rules 20 70 1.8
Current through March 25, 2025
A. Notwithstanding the provisions of R.I. Gen. Laws § 44-18.1-19:
1. A seller registered under the SSUTA
indicating at the time of registration that it anticipates no sales sourced to
the state will be made, is not required to file a return. A seller shall lose
such exemption upon making any taxable sales into this state and shall file a
return in the month following such sale.
2. A seller registered under the SSUTA,
having no legal requirement to register in the state, who fails to file a
return, shall be granted a minimum of (30) thirty days notice to file prior to
establishing a liability amount for taxes based solely on the seller's failure
to timely file a return.
Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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