How to Register: You can register by mail by filing a Business Application and Registration Form or by going online and completing the application through the state’s Division of Taxation Combined Online Registration Service.
Registration Cost: $10 fee.
Filing Requirements: You are able to file your returns online or via paper.
Due Date: Generally, sales and use tax returns must be filed on a monthly basis on or before the twentieth day of the month next succeeding the month for which the return is required to be made. Quarterly filings are also available, but less common.
Where to File: RI Business Tax Filings
What Will You Need: As with most websites, online filing requires a username and password as well as your Rhode Island Certificate number.
Paper filing is available in many forms. Rhode Island is an SST state, so if you are a registered seller you can use the Streamlined Sales Tax Return. If you are not part of SST, you will use either a monthly report or quarterly report, depending on your determined filing frequency. Filers are also required to submit an Annual Reconciliation Form (for 2014). A new form is added to the website each year.
Renewal: A $10 renewable fee is required each year.
Additional Information: Rhode Island Sales Tax Rules and Regulations