Who is obliged to register sales tax:
Remote sellers, referrers, and marketplace facilitators shall register in Rhode Island for a permit to make sales at retail and collect and remit sales tax on all taxable sales into the state.
– 200 separate transactions
The special rules are applicable for the SAAS business.
A marketplace facilitator must collect sales tax on all taxable sales made through the marketplace to purchasers in this state regardless of such conditions:
– the marketplace seller has/is required to have a permit to make sales at retail
– would have been required/or not to collect and remit sales tax had the sale not been made through the marketplace provider.
– online via the website of the Division of Taxation or Streamlined Sales and Use Tax Governing Board.
– Fill in and send the Business Application and Registration form.
Sales tax payment and filing date:
If your sales and use tax liability for six consecutive months has averaged less than $200 per month, the Tax Administrator may issue you permit a quarterly filing.
In other cases, sales and use tax returns must be filed on a monthly basis on or before the twentieth day of the month next succeeding the month for which the return is required to be made.
Penalty and interest:
Penalty for the late payment of the tax of 10% of the tax due. Interest for the underpayment of tax calculated at the current rate is not less than 12%.