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Rhode Island imposes sales and use tax reporting requirements on non-collecting retailers

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On Aug. 3, 2017, Rhode Island Gov. Gina Raimondo signed legislation that imposes sales and use tax notice and/or reporting requirements on non-collecting retailers, retail sales facilitators and referrers if they meet certain sales and transaction thresholds. The legislation also establishes a tax amnesty program, revises provisions governing pass-through entity withholding and establishes new estimated tax payment due dates for corporations, among other provisions.