Rhode Island’s regulation relating to mandatory electronic funds transfer (EFT) payments for sales and use tax and personal income tax withholding has been amended. Beginning January 1, 2010, any person with an average monthly sales and use tax liability of $200 or more per month for the look back period, must make payments via EFT. Any taxpayer with 10 or more employees, over the course of the look-back period, is required to make the withholding tax payments via EFT. Taxpayers who are required to make payments by EFT may request a waiver from the EFT requirement if they can show good cause. The regulation provides some reasons that would be considered good cause for a waiver. (Reg. EFT 09-01, Rhode Island Division of Taxation, effective January 1, 2010)