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State of Rhode Island Division of Taxation
2023 RI Schedule U
Individual Consumer’s Use Tax 23101699990101
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 1040 instructions at www.tax.ri.gov.
Option #1 - Actual Use Tax Due
1 Enter the total price of purchases subject to the use tax ............................................................................................. 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 12a or RI-1040NR, pg 1, line 15a. 4
Option #2 - Rhode Island Use Tax Lookup Table
5 Enter your 2023 Federal AGI from Form RI-1040 or RI-1040NR, page 1, line 1......................................................... 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
b Purchase #2 7b
c Purchase #3 DRAFT 7c
d Purchase #4 7d
e Net use tax due on purchases equal to or greater than $1,000. Add lines 7a, 7b, 7c and 7d..................................... 7e
8 Use tax due. Add lines 6 and 7e. Enter here and on RI-1040, page 1, line 12a or RI-1040NR, page, 1, line 15a.... 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
09/13/2023
At least Less than At least Less than
$0 7,850 $5 $47,350 $55,200 $35
7,850 15,750 10 55,200 63,100 40
15,750 23,650 15 63,100 71,000 45
23,650 31,550 20 71,000 78,900 50
31,550 39,450 25 78,900 86,800 55
39,450 47,350 30 86,800 94,700 60
If your Federal AGI is $94,700 or greater, multiply Form RI-1040/NR, line 1 by 0.08% (0.0008)