Section 280-RICR-20-30-1.6 - Electronic Transmission MandateA. Electronic Payment Requirements.1. Effective January 1, 2010, any person with an average monthly sales and use tax liability of two hundred dollars ($200.00) or more per month for the look back period must submit electronic payment in accordance with R.I. Gen. Laws § 44-19-10.3.2. Any person with ten (10) or more employees required to withhold and remit tax must submit electronic payment in accordance with R.I. Gen. Laws § 44-30-71.3. Effective January 1, 2020, any employer that withheld two hundred dollars ($200.00) or more per month on average for the look back period must submit by electronic payment in accordance with R.I. Gen. Laws §44-3085.1.4. Any person who has a liability of ten thousand dollars ($10,000.00) or more in connection with the filing of any return, report or other document with the Division of Taxation is required to submit electronic payment in accordance with R.I. Gen. Laws § 44-1-31. Provided, however, payment of personal income taxes by individuals shall not be subject to the requirement for electronic payment except that employer's withholding of taxes shall be subject to electronic payment.5. Beginning on January 1, 2023, any larger business registrant must submit electronic payment in accordance with R.I. Gen. Laws § 44-1-31.2. Individuals and trusts filing personal or fiduciary income tax returns are not larger business registrants for the purposes of R.I. Gen. Laws § 44-1-31.2.B. Electronic Filing Requirements 1. Effective January 1, 2020, pursuant to R.I. Gen. Laws § 44-30-85.1, any employer that withheld two hundred dollars ($200.00) or more per month on average for the look back period must submit an electronic filing.2. Beginning on January 1, 2023, any larger business registrant must submit electronic filings in accordance with R.I. Gen. Laws § 44-1-31.2. Individuals and trusts filing personal or fiduciary income tax returns are not larger business registrants for the purposes of §44-1-31.2.C. Notification by Rhode Island Division of Taxation1. The Division of Taxation periodically will review taxpayers' payment histories, employing the look back period, to determine if taxpayers are required to make electronic filings and payments as set forth herein and under applicable laws. In situations where a taxpayer reaches the threshold during a partial year, that period of time may be used as the look back period.a. When the Division of Taxation determines that a person is liable for making payments electronically, the person will be notified of their electronic filing and payment mandate with the Division of Taxation.b. The taxpayer has thirty (30) days after such notification to comply with the requirements after which a taxpayer may be subject to the penalties in § 1.8 of this Regulation.280 R.I. Code R. § 280-RICR-20-30-1.6
Amended effective 3/2/2020
Amended effective 2/26/2023