STATE OF RHODE ISLAND  
                                                                        DEPARTMENT OF REVENUE 
                                                                        DIVISION OF TAXATION 
                                                                            
                                     INSTRUCTIONS FOR PREPARING SALES & USE TAX RETURN
                                                                             
                    Gross Sales and Exemptions                              A listing of all purchases should be kept in accordance with Regulation 
                                                                            280-RICR-20-70-25. 
LINE 1:  Gross Sales. Include GROSS sales for the specific period.           
                                                                                     Motor Vehicle Dealers Only: The amount listed should include 
                              Exemptions:                                            all Sales Tax collected on motor vehicle sales from residents of 
                                                                                     non-reciprocal states only. 
LINE 2a: Resale.  Enter the total amount of sales for resale OR Enter        
         total sales made during the period for which resale certificates   The following are non-reciprocal states: 
         have been accepted.                                                 
                                                                                     • Arizona           • Indiana 
LINE 2b: Interstate sales.   Enter the total amount of sales made to out             • California        • Massachusetts 
         of state customers, where delivery was provided by seller out-              • Florida           • Michigan 
         side of Rhode Island.                                                       • Hawaii 
                                                                             
LINE 2c: Non-taxable Sales and Services.  Enter the total amount of          
         sales of non-taxable or services; such as motor vehicle sales,     LINE 7:  Total Sales Tax and Use Tax Due.  Add lines 5 and 6 enter the 
         prescription drug sales,fuels, coffins, caskets, urns, breast               total on this line. 
         pump collection and storage supplies.                               
                                                                            LINE 8a: Prepaid Sales Tax on Cigarettes (Licensed Cigarette 
LINE 2d: Exempt Organizations.  Enter the total amount of sales to                   Dealers Only).  Enter the amount of prepaid sales tax on ciga-
         exempt organizations for which exemption certificates have                  rettes purchased during the period. 
         been accepted.                                                      
                                                                            LINE 8b: Other.  If you have a credit that does not have its own line, 
LINE 2e: Other. If you have a deduction that does not have its own line,             enter the amount on line 8b and provide a description of the 
         enter the amount on line 2e and provide a description of the                credit. 
         deduction.                                                          
                                                                            Examples of allowable credits are room sellers sales tax paid to hotels, 
         Motor Vehicle Dealers Only: On the specification line you          sales tax paid by motor vehicle dealers for collections from non-residents, 
         must write “MV Sale” (motor vehicle sales). The amount listed      and the amount of tax retained by an approved TIF entity. 
         should include all in state and out of state motor vehicle sales.   
                                                                            LINE 9:  Total Credits.  Add lines 8a and 8b and enter the total on this 
LINE 3:  Total Deductions.   Add lines 2a through 2e and enter the                   line. 
         amount on this line.                                                
                                                                            LINE 10: Sales Tax Due.  Subtract line 9 from line 7 and enter the total 
LINE 4:  Taxable Sales. Subtract line 3 from line 1.                                 on this line. 
                                                                             
                          Credits and Tax Due                               CERTIFICATION SECTION:  This return must be completed and signed 
                                                                                     by an authorized owner, partner or officer. 
LINE 5:  Trust Fund Sales Tax Due and Required to be Remitted.               
         Multiply line 4 times 7% (0.07) and enter the amount on this       All forms can be found on the Division of Taxation’s website: 
         line.                                                              https://tax.ri.gov/forms/business-tax-forms/sales-excise-forms 
                                                                             
LINE 6:  Use Tax Due.  Use the table below to determine the amount of       Mail your completed form to: 
         Use Tax Due.  Enter the cost of tangible personal property pur-             RI Division of Taxation 
         chased outside of Rhode Island tax free for use, storage or con-            One Capitol Hill 
         sumption by you in this state or cost of tangible personal prop-            Providence, RI 02908 
         erty purchased for resale and subsequently used or consumed                 Attn: Tax Processing  
         by you during the period rather than being sold.  Also, include     
                                                                             
                            Use Tax Worksheet                               NOTE:    You may be required to file and pay sales tax electronically.  
 1. Total sale price of purchases subject to the use tax                             Refer to Advisory 2022-23 for more information.
 2. Total sale price from additional schedules (if needed)
 3. Total sale price of all purchases subject to the use tax. Add lines 
 1 and 2
 4. Amount of tax. Multiply total sale price of purchases from line 3 
 by 7% (0.0700)
 5. Credit for sales or use taxes paid on these purchases in other 
 states
 6. TAX DUE ON PURCHASES. Subtract line 5 from line 4
         on this line the amount of any other transactions during this 
         period subject to the sales and use tax purchased without pay-
         ment of the tax. 

          Attention filers, you can file this form online using the RI Division of Taxation’s portal! 
                                Visit:  https://taxportal.ri.gov for more information.