<HTML><HEAD>
<META content="text/html; charset=utf-8" http-equiv=Content-Type>
<META name=GENERATOR content="MSHTML 10.00.9200.16438"></HEAD>
<BODY style="FONT: 12pt Verdana; MARGIN: 4px 4px 1px">
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-FAMILY: Verdana">Hi, Everyone.<?xml:namespace prefix = "o" ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-FAMILY: Verdana"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-FAMILY: Verdana">The Rhode Island Division of Taxation today took the following actions:<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-FAMILY: Verdana"><o:p> </o:p></SPAN></P>
<UL>
<LI>
<DIV class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-FAMILY: Verdana">The agency posted as final <A href="http://www.sos.ri.gov/documents/archives/regdocs/released/pdf/DOTAX/7784.pdf"><FONT color=#0000ff>Regulation OTP 14-01</FONT></A>, which involves the taxation of tobacco products other than cigarettes (sometimes referred to as “other tobacco products” or “OTP”).</SPAN></DIV></LI>
<LI>
<DIV class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-FAMILY: Verdana">The agency formally repealed <A href="http://www.sos.ri.gov/documents/archives/regdocs/released/pdf/DOTAX/7795.pdf"><FONT color=#0000ff>Regulation EFT 00-01</FONT></A>, which involves electronic funds transfer, because a more recent regulation covering the same subject is available.</SPAN></DIV></LI>
<LI>
<DIV class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-FAMILY: Verdana">The agency formally repealed <A href="http://www.sos.ri.gov/documents/archives/regdocs/released/pdf/DOTAX/7796.pdf"><FONT color=#0000ff>Regulation CR 02-12</FONT></A>, which deals with a credit for expenses related to quality standard certificates, because the underlying statute has been repealed.<o:p></o:p></SPAN></DIV></LI></UL>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-FAMILY: Verdana"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-FAMILY: Verdana">The Division of Taxation has also posted two new Administrative Decisions:<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-FAMILY: Verdana"><o:p> </o:p></SPAN></P>
<UL>
<LI>
<DIV class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-FAMILY: Verdana"><A href="http://www.tax.ri.gov/Tax%20Website/TAX/AdministrativeDecisions/2014/2014-15.pdf"><FONT color=#0000ff>Decision 2014-15</FONT></A> looks at a taxpayer’s eligibility for a personal income tax credit under the statewide property tax relief program.<o:p></o:p></SPAN></DIV></LI>
<LI>
<DIV class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-FAMILY: Verdana"><A href="http://www.tax.ri.gov/Tax%20Website/TAX/AdministrativeDecisions/2014/2014-16.pdf"><FONT color=#0000ff>Decision 2014-16</FONT></A> involves the denial of an application for a sales permit, litter permit, and cigarette dealer’s license.<o:p></o:p></SPAN></DIV></LI></UL>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-FAMILY: Verdana"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-FAMILY: Verdana">Please feel free to pass this information along.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-FAMILY: Verdana"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-FAMILY: Verdana">Thank you.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-FAMILY: Verdana"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-FAMILY: Verdana">-- Neil<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-FAMILY: Verdana"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-FAMILY: Verdana"><o:p>Neil Downing<BR>Chief Revenue Agent<BR>Rhode Island Division of Taxation<BR>One Capitol Hill<BR>Providence, R.I. 02908<BR> <BR><A href="mailto:Neil.Downing@tax.ri.gov">Neil.Downing@tax.ri.gov</A><BR> <BR>(401) 574-8115<BR></o:p></SPAN></P></BODY></HTML>