Immediate Family: No sales tax on the vehicle unless outstanding taxes are due. A signed letter of gift is required to exempt ...

Gifting a vehicle in Rhode Island requires a TR-1 application, RI Insurance, a Sales Tax Exempt Certificate, and gift letters for the vehicle and plates. Immediate family members are exempt from ...

The taxpayer also obtained an exemption certificate during the audit that was dated after the transactions at issue. Under the greater scrutiny test, the Commissioner found that certificate failed to ...