The Rhode Island Petition for Waiver of the Mandatory Electronic Filing Requirements is a specific form of petition granted by the Rhode Island Secretary of State that allows taxpayers to opt-out of the mandatory electronic filing requirements for state sales and use tax returns. The petition allows taxpayers to file their returns via paper format, rather than electronically. There are two types of Petition for Waiver of the Mandatory Electronic Filing Requirements available in Rhode Island: 1) the General Petition for Waiver of the Mandatory Electronic Filing Requirements and 2) the Limited Petition for Waiver of the Mandatory Electronic Filing Requirements. The General Petition is for taxpayers who meet the criteria that warrants a waiver of the electronic filing requirement, such as certain types of taxpayers or businesses, or those who have extenuating circumstances. The Limited Petition is for taxpayers who do not meet the criteria for the General Petition, but are still seeking a waiver from the electronic filing requirement. Both types of petitions must be submitted to the Rhode Island Secretary of State in order to be considered.