State of Rhode Island and Providence Plantations
2014 RI Schedule U
14101699990101
Individual Consumer’s Use Tax
Name(s) shown on Form RI-1040 or RI-1040NR
Your social security number
Individual Consumer’s Use Tax Worksheet
NOTE: When reporting the amount of use tax obligation on the Rhode Island personal income tax return. The taxpayer shall list either
the actual amount of use tax due, or an amount using the Rhode Island Use Tax Lookup Table below. If you know the actual amount of
all purchases made that are subject to the use tax, use Option #1. Otherwise, use Option #2. Be sure to check the box on page 1 of
your return attesting to the amount of use tax listed on your return. For more information, see the instructions at
Option #1 - Actual Use Tax Due
Enter the total price of purchases subject to the use tax .............................................................................................
1
1
2
Use tax due. Multiply line 1 by 7% (0.07)...................................................................................................................
2
3
Enter the amount of sales taxes paid in other states for the purchases on line 1.......................................................
3
4
Net use tax due. Subtract line 3 from line 2. Enter here and on RI-1040, pg 1, line 12 or RI-1040NR, pg 1, line 15.
4
Option #2 - Rhode Island Use Tax Lookup Table
Enter your 2014 Federal AGI from Form RI-1040 or RI-1040NR, page 1, line 1 .........................................................
5
5
6
Use tax due. Multiply line 5 by 0.0008 or enter the amount from the Rhode Island Use Tax Lookup Table below.....
6
7
In the space below, list the actual amount of each single purchase greater than or equal to $1,000.00
Column A
Column B
Column C
Column D
Column E
Product Purchased
Product Cost
Tax Due (Cost x 7%)
Sales Tax Paid
Sales Tax Due (Col C - Col D)
a
Purchase #1
7a
Purchase #2
b
7b
c
Purchase #3
7c
d
Purchase #4
7d
e
7e
Net use tax due on purchases equal to or greater than $1,000. Add lines 7a, 7b, 7c and 7d.....................................
8
Use tax due. Add lines 6 and 7e. Enter here and on RI-1040, page 1, line 12 or RI-1040NR, page, 1, line 15........
8
USE TAX TABLE
Federal AGI from RI-1040/NR, line 1 Use Tax Amount Federal AGI from RI-1040/NR, line 1 Use Tax Amount
At least
Less than
At least
Less than
$0
6,250
$5
$37,500
$43,750
$35
6,250
12,500
10
43,750
50,000
40
12,500
18,750
15
50,000
56,250
45
18,750
25,000
20
56,250
62,500
50
25,000
31,250
25
62,500
68,750
55
31,250
37,500
30
68,750
75,000
60
If your Federal AGI is $75,000 or greater, multiply Form RI-1040/NR, line 1 by 0.08% (0.0008)
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