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4 State of Rhode Island Division of Taxation 4
5 2023 RI Schedule U 5
6 Individual Consumer’s Use Tax 23101699990101 6
7 7
8 Name(s) shown on Form RI-1040 or RI-1040NR Your social security number 8
9 9
10 XXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXX 999999999 10
11 11
12 Individual Consumer’s Use Tax Worksheet 12
13 13
14 NOTE: When reporting the amount of use tax obligation on the Rhode Island personal income tax return. The taxpayer shall list either 14
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
15 15
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
16 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. 16
17 17
18 Option #1 - Actual Use Tax Due 18
19 19
20 1 Enter the total price of purchases subject to the use tax ............................................................................................. 1 9999999999 99 20
21 21
22 2 Use tax due. Multiply line 1 by 7% (0.07)................................................................................................................... 2 9999999999 99 22
23 23
24 3 Enter the amount of sales taxes paid in other states for the purchases on line 1....................................................... 3 9999999999 99 24
25 25
26 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 9999999999 99 26
27 27
28 Option #2 - Rhode Island Use Tax Lookup Table 28
29 29
30 5 Enter your 2023 Federal AGI from Form RI-1040 or RI-1040NR, page 1, line 1......................................................... 5 9999999999 99 30
31 31
32 6 Use tax due. Multiply line 5 by 0.0008 or enter the amount from the Rhode Island Use Tax Lookup Table below..... 6 9999999999 99 32
33 33
34 7 In the space below, list the actual amount of each single purchase greater than or equal to $1,000.00 34
35 Column A Column B Column C Column D Column E 35
36 Product Purchased Product Cost Tax Due (Cost x 7%) Sales Tax Paid Sales Tax Due (Col C - Col D) 36
37 37
38 a Purchase #1 99999999999 999999999 99 99999999 99 99999999 99 7a 9999999999 99 38
39 39
40 b Purchase #2 99999999999 999999999 99 99999999 99 99999999 99 7b 9999999999 99 40
41 41
42 c Purchase #3 99999999999 999999999DRAFT99 9999999999 99999999 997c 999999999999 42
43 43
44 d Purchase #4 99999999999 999999999 99 99999999 99 99999999 99 7d 9999999999 99 44
45 45
46 e Net use tax due on purchases equal to or greater than $1,000. Add lines 7a, 7b, 7c and 7d..................................... 7e 9999999999 99 46
47 47
48 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 9999999999 99 48
49 49
50 USE TAX TABLE 50
51 51
Federal AGI from RI-1040/NR, line 1 Use Tax Amount Federal AGI from RI-1040/NR, line 1 Use Tax Amount
52 52
09/13/2023
53 At least Less than At least Less than 53
54 $0 7,850 $5 $47,350 $55,200 $35 54
55 7,850 15,750 10 55,200 63,100 40 55
56 56
15,750 23,650 15 63,100 71,000 45
57 57
58 23,650 31,550 20 71,000 78,900 50 58
59 31,550 39,450 25 78,900 86,800 55 59
60 39,450 47,350 30 86,800 94,700 60 60
61 If your Federal AGI is $94,700 or greater, multiply Form RI-1040/NR, line 1 by 0.08% (0.0008) 61
62 62
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