State of Rhode Island and Providence Plantations
Form T-204R-Annual
Sales and Use Tax Return - Annual Reconciliation
Name
Account identification number
Address
For the period ending:
12/31/2017
Address 2
NAICS code
City, town or post office
State
ZIP code
E-mail address
SALES AND USE TAX RETURN TO BE FILED BY SELLERS OF TANGIBLE PERSONAL PROPERTY
If you file a consolidated Sales Tax Return, list all locations by Rhode Island account identification number.
If there are more than 10 locations, please attach a separate listing. If you have multiple locations,
but file individual Sales Tax Returns, you must file a T-204R-Annual for each location.
Have you sold or closed your business?.......
If yes, on what date?
Yes
Before completing lines A through E, complete Schedules A and B on page 2.
A
Total Net Taxable Sales for the period Jan - Dec.
NOTE: Line A must equal Net Taxable Sales from pg 2, line 5
A
B
1
Amount of tax. Multiply line A by 7% (.07)..............................................................
B1
MOTOR VEHICLE DEALERS ONLY
2
B2
Sales tax collections from non-residents for the period Jan through Dec...............
Total Tax. Add lines B1 & B2.......................................................................................................................................
3
B3
C
1
Total tax remitted for the period January through December...................................
C1
2
Prepaid sales tax on cigarettes for the period January through December.............
C2
ROOM RESELLERS ONLY
3
C3
Sales tax paid to hotels ..........................................................................................
4
Credit balance (if any) per line D of the 2016 Annual Reconciliation return - Form T-204R
C4
5
Sales tax due and paid to another state on items included in Schedule A, line 2.... C5
6
Total Tax Paid. Add lines C1 through C5.....................................................................................................................
C6
Line C6 should equal line B3. If line B3 is more than line C6, there is a balance due. Please remit payment to
D
D
the RI Division of Taxation and send in with this Annual Reconciliation. See instructions for additional information.
If line C6 is more than line B3, there is a credit due which will be credited to the 2018 sales tax payments. Note:
E
E
Taxpayer must submit a “Claim for Refund” form with this reconciliation in order to receive a refund instead
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, accurate and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Authorized officer signature
Print name
Date
Telephone number
Paid preparer signature
Print name
Date
Telephone number
Paid preparer address
City, town or post office
State
ZIP Code
PTIN
May the Division of Taxation contact your preparer? YES
DUE ON OR BEFORE JANUARY 31, 2018
State of Rhode Island and Providence Plantations
Form T-204R-Annual
Sales and Use Tax Return - Annual Reconciliation
Name
Account identification number
Address
For the period ending:
12/31/2017
Address 2
NAICS code
City, town or post office
State
ZIP code
E-mail address
SALES AND USE TAX RETURN TO BE FILED BY SELLERS OF TANGIBLE PERSONAL PROPERTY
If you file a consolidated Sales Tax Return, list all locations by Rhode Island account identification number.
If there are more than 10 locations, please attach a separate listing. If you have multiple locations,
but file individual Sales Tax Returns, you must file a T-204R-Annual for each location.
Have you sold or closed your business?.......
If yes, on what date?
Yes
Before completing lines A through E, complete Schedules A and B on page 2.
A
Total Net Taxable Sales for the period Jan - Dec.
NOTE: Line A must equal Net Taxable Sales from pg 2, line 5
A
B
1
Amount of tax. Multiply line A by 7% (.07)..............................................................
B1
MOTOR VEHICLE DEALERS ONLY
2
B2
Sales tax collections from non-residents for the period Jan through Dec...............
Total Tax. Add lines B1 & B2.......................................................................................................................................
3
B3
C
1
Total tax remitted for the period January through December...................................
C1
2
Prepaid sales tax on cigarettes for the period January through December.............
C2
ROOM RESELLERS ONLY
3
C3
Sales tax paid to hotels ..........................................................................................
4
Credit balance (if any) per line D of the 2016 Annual Reconciliation return - Form T-204R
C4
5
Sales tax due and paid to another state on items included in Schedule A, line 2.... C5
6
Total Tax Paid. Add lines C1 through C5.....................................................................................................................
C6
Line C6 should equal line B3. If line B3 is more than line C6, there is a balance due. Please remit payment to
D
D
the RI Division of Taxation and send in with this Annual Reconciliation. See instructions for additional information.
If line C6 is more than line B3, there is a credit due which will be credited to the 2018 sales tax payments. Note:
E
E
Taxpayer must submit a “Claim for Refund” form with this reconciliation in order to receive a refund instead
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, accurate and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Authorized officer signature
Print name
Date
Telephone number
Paid preparer signature
Print name
Date
Telephone number
Paid preparer address
City, town or post office
State
ZIP Code
PTIN
May the Division of Taxation contact your preparer? YES
DUE ON OR BEFORE JANUARY 31, 2018
State of Rhode Island and Providence Plantations
Form T-204R-Annual
Sales and Use Tax Return - Annual Reconciliation
TOTALS
1
a
Pet services.............................................................................................................................................
1a
b
Residential dwelling................................................................................................................................ 1b
c
Transportation services (taxi, limo, bus, ground)....................................................................................
1c
d
Clothing...................................................................................................................................................
1d
e
Prewritten computer software delivered electronically or by “load and leave”........................................
1e
f
Over-the-counter (OTC) drugs and medicines........................................................................................
1f
g
Other sales: All sales not listed on lines 1a through 1e.............................................................................
1g
1h
h
Gross sales. Add lines 1a through 1g................................................................................................
2
USE: Cost of personal property per RIGL 44-18-20...............................................................................
2
3
TOTAL . Add lines 1h and 2...................................................................................................................
3
4
Food and food ingredients for human consumption................................................................................
a
4a
b
Resale......................................................................................................................................................
4b
c
Interstate..................................................................................................................................................
4c
d
Clothing and footwear for general use ($250 or less)..............................................................................
4d
e
Sales of motor vehicles............................................................................................................................
4e
f
Boats........................................................................................................................................................
4f
g
Prescription drugs....................................................................................................................................
4g
1. Federal and State......................................................................................................
4h1
Exempt
h
Organizations
2. Other exempt organizations & non-profits RIGL 44-18-30(5)....................................
4h2
i
Fuels (gasoline, residential heating fuel and other exempt fuels)............................................................
4i
j
Manufacturing (equipment and supplies).................................................................................................
4j
k
Airplanes and airplane parts....................................................................................................................
4k
Residential dwelling (greater than 30 consecutive days or 1 calendar month)........................................
l
4l
m
Seeds and plants used to grow food and food ingredients (
)...
4m
does not include marijuana seeds and plants
n
Other (Deductions not separately listed above): Specify___________________________________ .
4n
o
Total Deductions. Add lines 4a through 4n............................................................................
4o
5
Net Taxable Sales. Subtract line 4o from line 3. Carry to page 1, line A...
5
Name
Account identification number
STATE OF RHODE ISLAND AND PROVIDENCE PLANTATIONS
DEPARTMENT OF REVENUE
DIVISION OF TAXATION
INSTRUCTIONS FOR PREPARING
SALES & USE TAX ANNUAL RECONCILIATION
IMPORTANT: To prepare the Annual Reconciliation, start with Schedule
FRONT OF RETURN
A, line 1 on page 2 then complete the return on the reverse side.
LINE A: Enter the amount from line 5 of the back of the Annual
Reconciliation.
SCHEDULE A - SALES
LINE B1: NET SALES AND USE TAX DUE FOR THE YEAR. Multiply
LINE 1: SALES BY CATEGORY - Include sales for the year based on
line A times 7% (0.07) and enter the amount on this line.
specific categories in lines a-f, including sales exempt from tax.
Enter all other sales on line 1g, Other Sales.
LINE B2: MOTOR VEHICLE DEALERS ONLY. Enter the amount of sales
tax collected from non-residents during the period January
LINE 1a: Enter all sales related to pet services.
through December.
LINE 1b: Enter all sales related to residential dwellings.
LINE B3: TOTAL TAX. Add lines B1 and B2 and enter the amount here.
LINE 1c: Enter all sales related to transportation services (taxi, limo, bus
LINE C1: TAX PAID FOR THE YEAR. Enter the amount of sales and use
and ground).
tax paid for the period January through December.
LINE 1d: Enter all sales related to clothing.
LINE C2: PREPAID SALES TAX ON CIGARETTES. Enter the amount of
prepaid sales tax on cigarettes purchased during the period
LINE 1e: Enter all sales related to prewritten computer software delivered
January through December.
electronically or by “load and leave”.
LINE C3: SALES TAX PAID BY ROOM RESELLERS. Enter the amount
LINE 1f: Enter all sales related to over-the-counter (OTC) drugs and
of sales tax paid to hotels.
medicines.
LINE C4: CREDIT FROM 2016 ANNUAL RECONCILIATION RETURN.
LINE 1g: Enter all other sales.
Enter the amount of credit balance (if any) per line D of your
2016 Annual Reconciliation Return - 2016 Form T-204R.
LINE 1h: Gross sales. Add lines 1a through 1g and enter total on this
line.
LINE C5: SALES TAX DUE AND PAID TO ANOTHER STATE. Enter the
amount of sales tax paid to another state on items included in
LINE 2: USE TAX. Enter cost of tangible personal property purchased
Schedule A, line 2.
outside of Rhode Island tax free for use, storage or consump-
tion by you in this state during the year or cost of personal
LINE C6: TOTAL TAX PAID. Add lines C1 through C5 and enter the
property purchased for resale and subsequently used or con-
amount here.
sumed by you during the year rather than being sold. Also,
include on this line the amount of any other transactions during
LINE D: Line C6 should equal line B3. If line B3 is greater than line C6,
the year subject to the sales and use tax purchased without
there is a balance due. Remit payment to the Division of
payment of the tax.
Taxation along with the Annual Reconciliation form.
LINE 3: TOTAL SALES FOR THE YEAR. Add lines 1h and 2 and enter
LINE E: If line B3 is less than line C6, this is the amount you overpaid.
total on this line.
Overpayments shall be applied to subsequent filing periods. If
you wish to receive a refund instead, file a “Claim for Refund”
SCHEDULE B - DEDUCTIONS
form with the reconciliation.
LINE 4: LEGAL DEDUCTIONS - Include all sales that are exempt from
NOTE: If you file your Sales and Use Tax Return - Annual
sales tax.
Reconciliation via EFT, you will need to submit a separate
paper “Claim for Refund” form.
LINES 4a - 4n - Enter the amount of deductions on the appropriate lines.
If you have a legal deduction that does not have its own line,
CERTIFICATION SECTION: Located on the bottom of page 1, this sec-
enter the amount on line 4n and provide a description of the
tion must be completed and signed by an authorized owner,
deduction.
partner or officer.
LINE 4o: TOTAL DEDUCTIONS FOR THE YEAR. Add lines 4a through
All forms can be found on the Division of Taxation’s website:
4n and enter the amount on this line.
http://www.tax.ri.gov/taxforms/sales_excise/
LINE 5: NET SALES FOR THE YEAR. Subtract line 4o from line 3 and
Mail your completed Annual Reconciliation form to:
enter the amount on this line and on line A on page 1 of the
RI Division of Taxation
Annual Reconciliation.
One Capitol Hill
Providence, RI 02908
Attn: Tax Processing
Attention ACH debit filers, you can file this form online!
Visit: https://www.ri.gov/taxation
ADVERTISEMENT