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 Rate

7.000%

Range of Local Rates

0%

Local Rates Apply to Use Tax

N/A

CLICK-THROUGH NEXUS

7/1/2009 and 8/17/2017

AFFILIATE NEXUS

8/17/2017

REPORTING REQUIREMENTS

8/17/2017

ECONOMIC NEXUS

8/17/2017 – see state notice

MARKETPLACE NEXUS

8/17/2017

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%.

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.

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.

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.

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.

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.

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.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Rhode Island Issues Notice Regarding Taxation of Ride Sharing Services

Rhode Island issued a notice regarding legislation that imposes sales and use tax on transportation network companies or ride sharing companies, such as Uber and Lyft, effective July 1, 2016.

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Rhode Island Introduces Self-Audit Program

Rhode Island introduced a self-audit program for consumer’s use tax. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Rhode Island Amends Definition of Hotel for Sales Tax and Hotel Tax Purposes

Rhode Island amended the definition of hotel for sales and hotel tax purposes, effective 07/01/15. More…