280 R.I. Code R. § 280-RICR-20-15-2.6 - Mandatory Filing of Tax for Other Tobacco Products
A. Dealer filing requirements. Pursuant to
R.I. Gen. Laws §
44-20-13.2(b),
any Dealer who purchases Other Tobacco Products from a Distributor who does not
possess a valid Rhode Island Distributor's license shall, within five (5) days
after coming into possession of the Other Tobacco Products, file a return with
the Tax Administrator and pay the appropriate tax.
1. The dealer or retailer shall file the
return by completing Form OTP-4, which is available on the Division of
Taxation's website: www.tax.ri.gov. The
return shall be accompanied by a payment of the amount of the tax due, as
calculated on the return.
B. Distributor licensing and
filing requirements. Any Distributor of Other Tobacco Products shall file an
"Application For Tobacco Products Distributor's License" (Form TOB-APP) with
the Division of Taxation. As a Distributor of Other Tobacco Products, the
licensee shall file a monthly Report of Tobacco Products Tax Return with the
Division of Taxation (Form OTP-1). The "Application For Tobacco Products
Distributor's License" (Form TOB-APP) and the Distributor's Other Tobacco
Products Return" (Form OTP-1) are both available on the Tax Division's website
at: www.tax.ri.gov/taxforms/sales_excise/tobacco.php.
The Distributor's Return (Form OTP-1) shall be filed on or before the tenth day
of each month accompanied by a payment of the amount of the tax due as shown on
the return.
Notes
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