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Rhode Island Division of Taxation

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Important Information

E-File Income Tax
E-File and E-Payment Mandate
Internet/Mail Order Cigarette Purchase FAQ
Voluntary Disclosure Information
Software Developers Information - UPDATED 12/04/2013
MeF updates - 1040, 1065 and 1120 - UPDATED 11/27/2013

Other Updates

Interest Rate Change
IFTA Compliance Manual
Motor Fuels Distributor List - 8/30/2013
Motor Fuels Exporter Permit List - 11/22/2013
Tax Information for Members of the Armed Forces
Approved E-File software listing

Sales Tax Regulations

State of Rhode Island - Division of Taxation

Sales and Use Tax

Regulation SU 87-79

Packers, Loaders, Shippers

Tax applies to sales to packers, loaders, and shippers of materials such as car strips, bracing materials, and ice used in transporting commodities or in preparing them for transportation.

R. GARY CLARK
TAX ADMINISTRATOR

DATE: May 1, 1987