Regulatory Links
RI New Hire Regulations: http://www.rinewhire.com
RI WIC Web Site: http://www.health.ri.gov/family/wic/index.php
RI EBT (Food Stamp Program): http ://www.dhs.ri.gov/dhs/adults/fsadult.htm
Rhode Island Local Meals and Beverage Tax:
All “eating and/or drinking establishments” are required to charge and collect a one percent (1%) local tax on the sale of “meals” and/or “beverages” within this state, effective August 1, 2003.
The tax applies whether or not the meals and/or beverages are prepared in the eating and/or drinking establishment and whether or not consumed on the premises. The rate of one percent (1%) must be shown separately on the bill of sale. However, in specific transactions where no receipt is provided by the retailer, i.e., vending machine sales, liquor sales sold at a bar, etc., the local tax as well as the state sales tax is considered included in the total sales price of the meal and/or beverage sold.
The local meals and beverage tax is administered and collected by the Division of Taxation and unless provided herein, all of the administration, collection, exemptions and other provisions of the state sales tax law (chapters 18 and 19, Title 44) apply.
All local taxes received by the Division of Taxation will be distributed to the city or town where the meals and/or beverages are delivered. Accordingly, each eating and/or drinking establishment must report the local tax or its monthly or quarterly sales tax returns by city or town where the meals and/or beverages are delivered. The 1-% does not apply if the meal and/or beverage is delivered outside of this state.
Rhode Island Cigarette tax Method of Taxation
A tax of 85 ˝ mills per cigarette is imposed on each cigarette and on each sheet of cigarette rolling paper sold or held for sale within Rhode Island ($1.71 per package of twenty). Payment of the tax is evidenced by affixing the tax indicia to the bottom of the package. Distributors purchase indicia stamps at a discount to compensate them for stamping the packages
Licenses and Reports
The annual fee for distributors who affix cigarette tax stamps is $1,000 (Class A License) and $100 (Class B License) for nonstamping distributors. Reports from cigarette distributors are due by the 10th day of each month for the activity of the preceding month. A cigarette dealer's permanent license costs $25. Each individual vending machine is considered a separate unit and requires a dealer's permanent license.
Rhode Island Taxable Groceries: http://www.tax.ri.gov/info/Tax%20Chart.htm
There is no question that the mini-donuts and mini-muffins will be sold in units of six (6) or more (sometimes as many as ten (10) dozen). However, the corporation's intended sale of these products will be marketed as "party platters" and packaged in plastic trays. In most cases, customers will call up and order these trays in advance.
This method of marketing and packaging would make the intended sales more likely to be bought for immediate consumption, i.e., party occasions than for home consumption at a later time.
Rhode Island Local Meals and Beverage Tax:
All “eating and/or drinking establishments” are required to charge and collect a one percent (1%) local tax on the sale of “meals” and/or “beverages” within this state, effective August 1, 2003.
The tax applies whether or not the meals and/or beverages are prepared in the eating and/or drinking establishment and whether or not consumed on the premises. The rate of one percent (1%) must be shown separately on the bill of sale. However, in specific transactions where no receipt is provided by the retailer, i.e., vending machine sales, liquor sales sold at a bar, etc., the local tax as well as the state sales tax is considered included in the total sales price of the meal and/or beverage sold.
The local meals and beverage tax is administered and collected by the Division of Taxation and unless provided herein, all of the administration, collection, exemptions and other provisions of the state sales tax law (chapters 18 and 19, Title 44) apply.
All local taxes received by the Division of Taxation will be distributed to the city or town where the meals and/or beverages are delivered. Accordingly, each eating and/or drinking establishment must report the local tax or its monthly or quarterly sales tax returns by city or town where the meals and/or beverages are delivered. The 1-% does not apply if the meal and/or beverage is delivered outside of this state.
Rhode Island Cigarette tax Method of Taxation
A tax of 85 ˝ mills per cigarette is imposed on each cigarette and on each sheet of cigarette rolling paper sold or held for sale within Rhode Island ($1.71 per package of twenty). Payment of the tax is evidenced by affixing the tax indicia to the bottom of the package. Distributors purchase indicia stamps at a discount to compensate them for stamping the packages
Licenses and Reports
The annual fee for distributors who affix cigarette tax stamps is $1,000 (Class A License) and $100 (Class B License) for nonstamping distributors. Reports from cigarette distributors are due by the 10th day of each month for the activity of the preceding month. A cigarette dealer's permanent license costs $25. Each individual vending machine is considered a separate unit and requires a dealer's permanent license.
Rhode Island Taxable Groceries: http://www.tax.ri.gov/info/Tax%20Chart.htm