Combined State And Local Sales Tax Return - State Of Rhode Island

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STATE OF RHODE ISLAND
MBM
DIVISION OF TAXATION
ONE CAPITOL HILL, PROVIDENCE RI 02908
COMBINED STATE AND LOCAL SALES TAX RETURN
INSTRUCTIONS
TAXPAYER ID
FILING
This form is to be used by retailers subject to both the 7% state
PERIOD
sales tax and the 1 % local meals and beverage tax to report
ITEM 1 : INCLUDE ALL SALES FOR THE MONTH IN ANY WAY RELATED TO RI BUSINESS INCLUDING
1
GROSS SALES
SALES EXEMPT FROM TAX.
ITEM 2 : ENTER PURCHASE PRICE OF MERCHANDISE, EQUIPMENT OR OTHER TANGIBLE
COST OF PERSONAL PROPERTY PURCHASED ON RESALE
2
PERSONAL PROPERTY PURCHASED FOR RESALE AND SUBSEQUENTLY USED OR CONSUMED BY
CERTIFICATE BUT USED BY YOU
YOU DURING THE MONTH RATHER THAN SOLD
ITEM 3: ENTER THE COST OF TANGIBLE PERSONAL PROPERTY PURCHASED OUTSIDE OF RHODE
USE TAX: COST OF PERSONAL PROPERTY PURCHASED
3
ISLAND FOR USE, STORAGE OR CONSUMPTION BY YOU IN THIS STATE DURING THE MONTH.
OUTSIDE OF STATE BUT USED BY YOU
ITEM 5: EXEMPT SALES INCLUDE BUT ARE NOT LIMITED TO SALES FOR RESALE, ITEMS
4
TOTAL SALES FOR MONTH (SUM OF LINES 1, 2 & 3)
DELIVERED TO AN OUT OF STATE ADDRESS OR TO A COMMON CARRIER OR THE US MAILS, ITEMS
SOLD TO THE FEDERAL GOVERNMENT, THE STATE OF RI, ANY RI CITY, TOWN OR OTHER
5
LESS: EXEMPT SALES
POLITICAL SUBDIVISION
ITEM 8: ANY CREDIT FOR SALES TAXES PAID IN ANOTHER STATE. NOTE: CREDIT TAKEN MUST BE
6
TAXABLE RECEIPTS FOR THE MONTH (LINE 4 LESS LINE 5)
INCLUDED AND CANNOT EXCEED TAX DUE ON THE AMOUNT OF RI USE TAX (ITEM 3)
ITEM 10: AMOUNT OF 1% LOCAL MEALS AND BEVERAGE TAX FROM TOTAL OF SCHEDULE A ON
7
GROSS STATE SALES & USE TAX (LINE 6 x .07 )
THE BACK OF THIS RETURN
8
SCHEDULE A INSTRUCTIONS
LESS: CREDIT FOR TAXES PAID TO ANOTHER STATE
ENTER THE AMOUNT OF LOCAL SALES TAX FOR EACH DELIVERY LOCATION. IF YOU HAVE A
9
TOTAL STATE SALES TAX
SINGLE LOCATION AND DO NOT DELIVER FOOD OR BEVERAGE ITEMS ALL 1% LOCAL TAX WILL BE
REPORTED FOR THE CITY/TOWN OF YOUR PHYSICAL LOCATION
MEALS AND BEVERAGE TAX DUE (TOTAL OF SCH A from back of
(1) "BEVERAGE" MEANS ALL NONALCOHOLIC BEVERAGES, AS WELL AS ALCOHOLIC BEVERAGES,
10
form )
BEER, LAGER BEER, ALE, PORTER, WINE, SIMILAR FERMENTED MALT OR VINOUS LIQUOR
(2) "MEAL" MEANS ANY PREPARED FOOD OR BEVERAGE OFFERED OR HELD OUT FOR SALE BY AN
$
TOTAL DUE (line 9 plus line 10)
EATING AND/OR DRINKING ESTABLISHMENT FOR THE PURPOSE FOR BEING CONSUMED BY ANY
PERSON TO SATISFY THE APPETITE AND WHICH IS READY FOR IMMEDIATE CONSUMPTION. ALL SUCH
FOOD AND BEVERAGE, UNLESS OTHERWISE SPECIFICALLY EXEMPTED OR EXCLUDED HEREIN SHALL
BE INCLUDED, WHETHER INTENDED TO BE CONSUMED ON THE SELLER'S PREMISES OR ELSEWHERE,
WHETHER DESIGNATED AS BREAKFAST, LUNCH, SNACK, DINNER, SUPPER OR BY SOME OTHER NAME,
AND WITH OUT REGARD TO THE MANNER, TIME OR PLACE OF SERVICE.
(3) "EATING AND OR DRINKING ESTABLISHMENTS" MEANS AND INCLUDES RESTAURANTS, BARS,
TAVERNS, LOUNGES, CAFETERIAS, LUNCH COUNTERS, DRIVE-INS, ROADSIDE ICE CREAM AND
REFRESHMENT STANDS, FISH AND CHIP PLACES, FRIED CHICKEN PLACES, PIZZERIAS, FOOD AND
DRINK CONCESSIONS, VENDING MACHINES, OR SIMILAR FACILITIES IN AMUSEMENT PARKS, BOWLING
ALLEYS, CLUBS, CATERERS, DRIVE-IN THEATERS, INDUSTRIAL PLANTS, RACE TRACKS, SHORE
RESORTS OR OTHER LOCATIONS, LUNCH CARTS, MOBILE CANTEENS AND OTHER SIMILAR VEHICLES,
AND OTHER LIKE PLACES OF BUSINESS WHICH FURNISH OR PROVIDE FACILITIES FOR IMMEDIATE
CONSUMPTION OF FOOD AT TABLES, CHAIRS OR COUNTERS OR FROM TRAYS, PLATES, CUPS OR
OTHER TABLEWARE OR IN PARKING FACILITIES PROVIDED PRIMARILY FOR THE USE OF PATRONS IN
CONSUMING PRODUCTS PURCHASED AT THE LOCATION.
CUT HERE
STATE OF RHODE ISLAND
MBM
DIVISION OF TAXATION
ONE CAPITOL HILL, PROVIDENCE RI 02908
COMBINED STATE AND LOCAL SALES TAX RETURN
INSTRUCTIONS
TAXPAYER ID
FILING
This form is to be used by retailers subject to both the 7% state
PERIOD
sales tax and the 1 % local meals and beverage tax to report
ITEM 1 : INCLUDE ALL SALES FOR THE MONTH IN ANY WAY RELATED TO RI BUSINESS INCLUDING
1
GROSS SALES
SALES EXEMPT FROM TAX.
ITEM 2 : ENTER PURCHASE PRICE OF MERCHANDISE, EQUIPMENT OR OTHER TANGIBLE
COST OF PERSONAL PROPERTY PURCHASED ON RESALE
2
PERSONAL PROPERTY PURCHASED FOR RESALE AND SUBSEQUENTLY USED OR CONSUMED BY
CERTIFICATE BY USED BY YOU
YOU DURING THE MONTH RATHER THAN SOLD
ITEM 3: ENTER THE COST OF TANGIBLE PERSONAL PROPERTY PURCHASED OUTSIDE OF RHODE
USE TAX: COST OF PERSONAL PROPERTY PURCHASED
3
ISLAND FOR USE, STORAGE OR CONSUMPTION BY YOU IN THIS STATE DURING THE MONTH.
OUTSIDE OF STATE BUT USED BY YOU
4
TOTAL SALES FOR MONTH (SUM OF LINES 1, 2 & 3)
ITEM 5: EXEMPT SALES INCLUDE BUT ARE NOT LIMITED TO SALES FOR RESALE, ITEMS
DELIVERED TO AN OUT OF STATE ADDRESS OR TO A COMMON CARRIER OR THE US MAILS, ITEMS
SOLD TO THE FEDERAL GOVERNMENT, THE STATE OF RI, ANY RI CITY, TOWN OR OTHER
5
LESS: EXEMPT SALES
POLITICAL SUBDIVISION
ITEM 8: ANY CREDIT FOR SALES TAXES PAID IN ANOTHER STATE. NOTE: CREDIT TAKEN MUST BE
6
TAXABLE RECEIPTS FOR THE MONTH (LINE 4 LESS LINE 5)
INCLUDED AND CANNOT EXCEED TAX DUE ON THE AMOUNT OF RI USE TAX (ITEM 3)
ITEM 10: AMOUNT OF 1% LOCAL MEALS AND BEVERAGE TAX FROM TOTAL OF SCHEDULE A ON
7
GROSS STATE SALES & USE TAX (LINE 6 x .07 )
THE BACK OF THIS RETURN
8
SCHEDULE A INSTRUCTIONS
LESS: CREDIT FOR TAXES PAID TO ANOTHER STATE
ENTER THE AMOUNT OF LOCAL SALES TAX FOR EACH DELIVERY LOCATION. IF YOU HAVE A
9
TOTAL STATE SALES TAX
SINGLE LOCATION AND DO NOT DELIVER FOOD OR BEVERAGE ITEMS ALL 1% LOCAL TAX WILL BE
REPORTED FOR THE CITY/TOWN OF YOUR PHYSICAL LOCATION
MEALS AND BEVERAGE TAX DUE (TOTAL OF SCH. A from back of
(1) "BEVERAGE" MEANS ALL NONALCOHOLIC BEVERAGES, AS WELL AS ALCOHOLIC BEVERAGES,
10
form )
BEER, LAGER BEER, ALE, PORTER, WINE, SIMILAR FERMENTED MALT OR VARIOUS LIQUOR
(2) "MEAL" MEANS ANY PREPARED FOOD OR BEVERAGE OFFERED OR HELD OUT FOR SALE BY AN
$
TOTAL DUE (line 9 plus line 10)
EATING AND/OR DRINKING ESTABLISHMENT FOR THE PURPOSE FOR BEING CONSUMED BY ANY
PERSON TO SATISFY THE APPETITE AND WHICH IS READY FOR IMMEDIATE CONSUMPTION. ALL SUCH
FOOD AND BEVERAGE, UNLESS OTHERWISE SPECIFICALLY EXEMPTED OR EXCLUDED HEREIN SHALL
BE INCLUDED, WHETHER INTENDED TO BE CONSUMED ON THE SELLER'S PREMISES OR ELSEWHERE,
WHETHER DESIGNATED AS BREAKFAST, LUNCH, SNACK, DINNER, SUPPER OR BY SOME OTHER NAME,
AND WITH OUT REGARD TO THE MANNER, TIME OR PLACE OF SERVICE.
(3) "EATING AND OR DRINKING ESTABLISHMENTS" MEANS AND INCLUDES RESTAURANTS, BARS,
TAVERNS, LOUNGES, CAFETERIAS, LUNCH COUNTERS, DRIVE-INS, ROADSIDE ICE CREAM AND
REFRESHMENT STANDS, FISH AND CHIP PLACES, FRIED CHICKEN PLACES, PIZZERIAS, FOOD AND
taxpayer copy
DRINK CONCESSIONS, VENDING MACHINES, OR SIMILAR FACILITIES IN AMUSEMENT PARKS, BOWLING
ALLEYS, CLUBS, CATERERS, DRIVE-IN THEATERS, INDUSTRIAL PLANTS, RACE TRACKS, SHORE
RESORTS OR OTHER LOCATIONS, LUNCH CARTS, MOBILE CANTEENS AND OTHER SIMILAR VEHICLES,
AND OTHER LIKE PLACES OF BUSINESS WHICH FURNISH OR PROVIDE FACILITIES FOR IMMEDIATE
CONSUMPTION OF FOOD AT TABLES, CHAIRS OR COUNTERS OR FROM TRAYS, PLATES, CUPS OR
OTHER TABLEWARE OR IN PARKING FACILITIES PROVIDED PRIMARILY FOR THE USE OF PATRONS IN
CONSUMING PRODUCTS PURCHASED AT THE LOCATION.

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