Rhode Island Extends Deadline for Sales and Use Tax Exemption Certificates

The Rhode Island Division of Taxation issued a notice for charitable, educational, and religious organizations that the renewal date for Sales Tax Exemption Certificates has now been extended to August 30, 2021. In 2017, the Rhode Island General Assembly issued legislation that validated the Sales Tax Exemption Certificate for four (4) years from the date it was issued. The law also meant that Exemption Certificates issued on or before July 1, 2017, would expire on June 30, 2021, but it has been extended for 60 days until August 30, 2021. Under Rhode Island Gen. Laws 44-18-30.1, a qualified exempt organization may apply to the Division of Taxation for a sales tax exemption certificate. An exemption certificate will authorize the organization to make qualified purchases for the business at retail without paying sales tax as the certificate is presented prior to the sale.

Rhode Island taxpayers who were issued an exemption certificate on or before August 30, 2017, should note the expiration date of their sales tax exemption certificate and submit their renewal timely with the renewal fee on or before August 30, 2021. (RI Gen. Law 44-18-30-1, RI Advisory 2021-23, June 14, 2021)

Posted on July 16, 2021