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State of Rhode Island Division of Taxation
Form T-205
Consumer's Use Tax Return 16125599990101

Name Federal employer identification/social security number

Address For the period of:
MM/DD/YYYY to MM/DD/YYYY
Address 2 Business type

City, town or post office State ZIP code E-mail address

Do you expect to make purchases on a consistent basis that will be subject to the use tax? YES NO

Schedule of Purchases Subject to the Use Tax: (Use separate sheet if more space is needed.)
NOTE: Businesses and institutions making purchases subject to the use tax on a consistent basis are not required to itemize their purchases on this re-
turn, but they must give the total on line 1 and their records showing details must be preserved for the inspection of the Tax Administrator or his agent.
Name and address from whom purchase was made Purchase Date Description Quantity Total Sale Price

1. Total sale price of purchases subject to the use tax............................................................................................................

2. Total sale price from additional schedules (if needed).........................................................................................................

3. Total sale price of all purchases subject to the use tax. Add lines 1 and 2 .........................................................................

4. Amount of tax. Multiply total sale price of purchases from line 3 by 7% (0.0700)...............................................................

5. Credit for sales or use taxes paid on these purchases in other states................................................................................

6. TAX DUE ON PURCHASES. Subtract line 5 from line 4....................................................................................................

7. Interest due. Multiply line 6 times 1.5% (0.015) per month, or fraction thereof, from due date until date paid...................

8. Penalty. Multiply line 6 times 10% (0.10) if tax is not paid when due .................................................................................

9. TOTAL AMOUNT DUE. Add lines 6, 7 and 8......................................................................................................................

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, accurate and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Authorized officer signature Print name Date Telephone number

Paid preparer signature Print name Date Telephone number

Paid preparer address City, town or post office State ZIP Code PTIN

May the Division of Taxation contact your preparer? YES

Mail to RI Division of Taxation - One Capitol Hill - Providence, RI 02908
Revised 04/2016

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     State of Rhode Island Division of Taxation 
     Form T-205 
     Consumer's Use Tax Return                             16125599990102

Name                                                       Federal employer identification number/social security number

Name and address from whom purchase was made Purchase Date Description Quantity                                                                            Total Sale Price

Total sale price of purchases subject to the use tax.  Enter on page 1, line 2.............................................................................

                                                Page 2

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 State of Rhode Island Division of Taxation 
 Form T-205 
 Consumer's Use Tax Return

                         INSTRUCTIONS FOR PREPARING AND FILING 
                             CONSUMER'S USE TAX RETURN 
                                              (Form T-205) 
                                                  
 Sellers of tangible personal property should use Form T-204 (Sales and Use Tax Return) in reporting both sales and 
 use tax. This Consumer's Use Tax Return form (T-205) must be filed and the use tax must be paid directly to the Tax 
 Administrator by any person other than a seller of tangible personal property who purchases tangible property (except 
 such property as is not taxed under the Rhode Island Sales and Use Tax Act) unless (1) the sale of such property is 
 liable to the Rhode Island sales tax, or unless (2) the Rhode Island use tax has been paid on such property to a re-
 tailer who does not maintain a place of business in this state but who holds a Certificate of Authority to Collect Tax. 
    
 The use tax does not apply to the following: 
 • Property purchased for resale in the regular course of business. 
 • (1) Property purchased for the purpose of being manufactured into a finished product for resale, when such 
   property becomes a recognizable, integral part of such manufactured, compounded, processed, assembled, 
   or prepared product; and  
   (2) property consumed directly in the process of manufacturing, compounding, processing, assembling, 
   preparing, or producing for resale tangible personal property, electricity, gas, steam, refrigeration, or water. 
 • (1) Non-refundable containers (including boxes, paper bags, and wrapping materials) when sold without the 
   contents to persons who place the contents in the containers and sell the contents with the containers;  
   (2) containers when sold with the contents if the contents are not subject to the sales or use tax; and  
   (3) returnable containers when sold with the contents in connection with a retail sale of the contents or when 
   resold for refilling. 
 • Newspapers. Newspaper shall mean an unbound publication printed on newsprint which contains news, 
   editorial comment, opinions, features, advertising matter and other matters of public interest. Newspaper 
   does not include a magazine, handbill, circular, flyer, sales catalog, or similar item unless the item is printed 
   for and distributed as a part of a newspaper. 
 • Gasoline and other motor fuels taxed under title 31, chapter 36 of the general laws of Rhode Island. 
 • Property sold to or by hospitals not operated for profit, educational institutions not operated for profit, 
   churches, orphanages, and other institutions or organizations operated exclusively for religious or charitable 
   purposes. 
 • Property sold to the Federal government, this state, any city, town, district, or other political subdivision of 
   this state. However, property sold by these governmental jurisdictions is subject to the tax. 
 • Property held by the purchaser in this state prior to July 1, 1947. 
  
 Note: Any amount claimed as a credit on Line 8 for sales or use taxes paid by taxpayer in other taxing juris  
 dictions when computing the Rhode Island use tax cannot exceed the amount of the applicable Rhode Is-
 land use tax. Taxpayer must retain receipts showing such payment of tax in such other jurisdictions for in-
 spection by tax administrator or his agents.  A return is due on or before the 20th of the month following the 
 month in which purchases are made, and must be accompanied by a remittance for the amount due. 
 Checks and money orders should be made payable to the Tax Administrator. Postage stamps will not be ac-
 cepted. Each return must be signed. 
  
                                              Mail or Bring to: 
                                     DIVISION OF TAXATION 
                                              One Capitol Hill 
                                     Providence, RI 02908-5800

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