Form Htdh-3 - Hard-To-Dispose Material Wholesale Tax Return

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STATE OF RHODE ISLAND AND PROVIDENCE PLANTATIONS
DEPARTMENT OF REVENUE
DIVISION OF TAXATION
EXCISE TAX SECTION
ONE CAPITOL HILL
PROVIDENCE, RI 02908-5800
Hard-to-Dispose Material Wholesale Tax Return
For the month of __________________, 20___ RI Tax Permit # __________________
Name of Wholesaler
Mailing Address
City/Town, State and Zip Code
INSTRUCTIONS
FILING DATE - This report is to be filed with the Rhode Island Division of Taxation on or before the 25th day of the
month for all taxes imposed under the law for the previous calendar month. Payment must accompany the return. If
any taxes are not paid when due, interest will be charged at the rate set forth in Section 44-1-7 of the R.I. General Laws
from the date when the taxes became due until the date of payment. Also, a penalty of ten percent (10%) of the tax
shall be added.
COMPUTATION OF TAX - On the tax computation schedule below, enter the total quantity of each Hard-to-Dispose
Material item sold to consumers and retailers engaging in the retail sale of Hard-to-Dispose materials in Rhode Island
and multiply by the applicable tax rate to determine tax due for each time. Add lines 1 thru 4 under the “Tax Due” col-
umn and enter the result on line 5. Carry the amount on line 5 to line 8 if interest and penalty is not applicable.
SALES NOT SUBJECT TO TAX - The sale of Hard-to-Dispose Material to a retailer not engaged in the sale of Hard-
to-Dispose Material in Rhode Island who then transports the material outside the state for the sole purpose of reselling
such materials outside this state is not subject to tax (provided an exemption certificate has been obtained from the pur-
chaser). Also, the sale of Hard-to-Dispose Material to a retailer for resale or use outside Rhode Island where the
wholesaler is obligated to deliver such materials to a party outside the state or to deliver them to a common carrier for
transportation outside this state is exempt.
TAX COMPUTATION SCHEDULE
Hard-to-Dispose Material
Quantity
Tax Rate
Tax Due
1. A
Lubricating Oils
#
quarts
x .05
B
Lubricating Oils
x .053
#
liters
2. A
Antifreeze
#
gallons
x .10
Antifreeze
#
liters
x .0264
B
3. A
Organic Solvents
#
gallons
x .0025
Organic Solvents
#
liters
x .00066
B
4.
Tires
x .50
#
5.
Total Tax Due
6.
Interest (1% per month of line 5)
7.
Penalty (10% of line 5)
8.
Total Amount Due
CERTIFICATION
The undersigned
Name
Title
hereby certifies that he/she is properly authorized to sign this report, that he/she has personal knowledge of the
figures and that this return and the information herein contained are true. The undersigned also hereby
declares that this report is made under the penalty of perjury.
Date
Signature
HTDH-3
Revd 3/2012

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