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Rhode Island Sales Tax

On this page you will find handy sales and use tax information about Rhode Island.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Rhode Island that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Sales Tax Rates
State Rate

7.000%
Range of Local Rates

0%
Local Rates Apply to Use Tax

N/A
Remote Seller Nexus Rules
CLICK-THROUGH NEXUS

7/1/2009 and 8/17/2017
AFFILIATE NEXUS

8/17/2017
REPORTING REQUIREMENTS

8/17/2017 – repealed effective 7/1/2019
ECONOMIC NEXUS

8/17/2017 – register or comply with notice (through 6/30/2019)

7/1/2019 – mandatory registration
MARKETPLACE NEXUS

8/17/2017 – register or comply with notice (through 6/30/2019)

7/1/2019 – mandatory registration
Sales Tax Amnesty
Status

Inactive

Amnesty Filing Dates

December 1, 2017 - February 15, 2018

Go to Rhode Island Amnesty Page
AMNESTY INCLUSION PERIODS

Any taxable period ending on or before December 31, 2016.

TAX TYPES AND CONDITIONS

Any Rhode Island state tax. More details.
AMNESTY BENEFITS

Waiver of penalty and reduction of the applicable interest rate by 25%.

Status

Inactive

Amnesty Filing Dates

September 2, 2012 - November 15, 2012

Go to Rhode Island Amnesty Page
AMNESTY INCLUSION PERIODS

Any taxable period ending on or prior to December 31, 2011.

TAX TYPES AND CONDITIONS

All state taxes collected by the Tax Administrator.
AMNESTY BENEFITS

Penalties will be waived, interest reduced by 25%.

Administration Information
Streamlined Sales Tax Status

Full Member
NUMBER OF TAXING AUTHORITIES

1 Sales Tax Jurisdiction
HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Destination
Sales Tax Return Due Date

Monthly filers: 20th of month following reporting period; Quarterly filers: last day of month following reporting period
Exemption Information
RESALE CERTIFICATE

Rhode Island Resale Certificate
TYPES OF EXEMPTIONS

Product types of exemptions: In general, a manufacturer’s purchases of certain materials and equipment; Construction related services; Clothing and footwear are exempt up to $250 of the sales price per item

 

Entity types of exemptions: Sales to nonprofit organizations; government agencies

 

Rhode Island Exemption Certificate Forms
State Links
State Tax Web Page

Rhode Island Division of Taxation
Rate Look-Up Page
Registration Link

Register for Rhode Island Sales Tax
History & Fun Facts
HISTORY

Rhode Island first enacted sales and use tax in 1947.

 

Rhode Island became a full member of Streamlined Sales Tax on January 1, 2007.
FUN FACTS
  • After Puerto Rico (which has the highest state-level sales tax rate of 10.5%), Rhode Island is tied with several other states for the second highest state-level sales tax rate of 7%.

Rhode Island Issues Ruling Regarding Taxability of Entertainment Services

Rhode Island has issued a declaratory ruling regarding the taxability of entertainment services in response to a company’s request for ruling.

Rhode Island Issues Guidance Regarding Discontinuation of Annual Sales Tax Reconciliation Return

The Rhode Island Department of Revenue (DOR) has issued an advisory informing sales tax permit holders that the Rhode Island Annual Sales and Use Tax Reconciliation Return (Form T-204R-Annual) will no longer be required for tax year 2023 and forward.

Rhode Island Implementing Changes to Sales and Use Tax Return Beginning January 2023

The Rhode Island Department of Revenue (DOR) has issued an advisory regarding changes to the state’s sales and use tax return for monthly and quarterly periods starting January 2023.

Streamlined Sales Tax Member States Submit New Certificates of Compliance and Update Tax Administration and Taxability Matrices for 2022

All Streamlined Sales Tax Agreement member states have now submitted their 2022 updated certificates of compliance, tax administration practice matrices, and updated library of definitions.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Economic Nexus State by State Chart

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

Rhode Island Extends Deadline for Sales and Use Tax Exemption Certificates

The Rhode Island Division of Taxation issued a notice for charitable, educational, and religious organizations that the renewal date for Sales Tax Exemption Certificates has now been extended to August 30, 2021.

Rhode Island Issues Guidance on Telework During COVID-19 Pandemic

For the duration of the coronavirus state of emergency, Rhode Island will not seek to establish nexus for sales and use or corporate income tax purposes solely because an employee is temporarily working from home.

Wayfair Decision Not Applicable to Remote Seller’s Refund Request in Rhode Island

An out-of-state seller’s refund request was allowed since the taxpayer did not have a physical presence in the state and the period in question was pre-Wayfair.

Sellers May Be Contacted About Other Taxes Under New Streamlined Sales Tax Governing Board Rule

Sellers registered through SSTP may be contacted about other taxes in the member states where they register with the SSTP.

Rhode Island Enacts New Economic and Marketplace Nexus Provisions

Rhode Island has enacted new economic and marketplace nexus provisions, effective July 1, 2019.

Software as a Service Taxable in Rhode Island, Effective October 1, 2018

Effective October 1, 2018, Software as a Service (SaaS) is subject to Rhode Island sales and use tax.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

Rhode Island Enacts Economic Nexus and Reporting Requirements Provisions

On August 3, 2017, Rhode Island enacted affiliate and economic nexus with an alternative reporting requirement structure for remote sellers who do not collect Rhode Island tax.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Rhode Island Issues Reminder about Notice and Reporting Requirements

Rhode Island issued a reminder about the state’s sales and use tax notice and reporting requirements for retail sale facilitators and non-collecting retailers.

Rhode Island Exemption Certificates to Expire Every Four Years

Effective July 1, 2017, Rhode Island sales and use tax exemption certificates are valid for four years from the issue date. This applies to exemption certificates for charitable, educational, and religious organizations.

Rhode Island Enacts Tax Amnesty Program

A Rhode Island tax amnesty program will take place December 1, 2017 to February 15, 2018 open to taxpayers that are delinquent on any state taxes. Penalties may be waived and interest reduced.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.