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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8/17/2017 – repealed effective 7/1/2019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 Offers Tax Amnesty – Deadline Nears

The Rhode Island Division of Taxation is offering a Tax Amnesty Program that began July 15, 2006 and will expire on September 30, 2006. The program offers taxpayers the opportunity to clear unpaid tax obligations that were payable to the…

Rhode Island SST Conformity Enacted

On June 30, 2006, Governor Donald Carcieri signed an agreement that allowed Rhode Island to file its petition to be a member of the Streamlined Sales Tax (SST) Governing Board. Effective January 1, 2007, the state will conform to the…

Rhode Island extends compliance deadline.

Article 17, relating to Rhode Island omnibus tax, has been amended to allow additional time for state compliance with the Streamlined Sales and Use Tax Agreement. Originally scheduled to be completed by June 30, 2004, the statutory amendments necessary to…

Paint purchased for fishing vessel subject to Rhode Island use tax.

A taxpayer in the business of repairing fishing vessels was denied a refund for sales tax paid on marine paint after the issue was raised as a result of a 1999 audit. The taxpayer asserted that he was entitled to…

Rhode Island ruled software support services are taxable.

In a recent Rhode Island hearing it was ruled that software support services are taxable under the circumstances presented in the case. The state found that the services being sold were an integral part of the overall sale of computer…

Rhode Island CT kits taxable.

CT kits that were purchased by a for-profit laboratory did not fall within the range of tax exempt medicines, drugs, and devices because they were not prescribed to patients for their own use. Instead, the supplies were used in the…

Rhode Island plumber found liable for use tax on purchases of trucks and tools.

Administrative Hearing was recently held to allow a plumbing contractor to present evidence and arguments against an assessment for nonpayment of use tax on purchases of trucks and tools used to perform business activities. The plumbing contractor did not appear…

Rhode Island Photography Services Addressed.

The taxability of photographer fees depends on the “real-object test.” This test determines the true object of a transaction. In the case of Bristol Workshops in Photography vs. Clark, it was found by the court that photographer’s fees were subject…

Customer support in Rhode Island taxable.

In Rhode Island customer support for software was found to be taxable when purchased at the same time as canned software even though the purchase of customer support was separately stated and optional.

Rhode Island brewpub not exempt manufacturer.

Materials and equipment used to brew beer in a Rhode Island bar/restaurant were not exempt from sales and use tax as manufacturing equipment. It was decided that the brewpub, which sold beer only to its patrons, was one economic unit…

Rhode Island manufacturing for government not exempt.

Overhead expenses and indirect costs associated with property purchased for a U.S. government work contract were considered taxable because the manufacturer was the purchaser. It was argued that because the title of the indirect materials transferred directly to the government…

Rhode Island LLC’s may now render professional services.

Starting July 28, 2002 professional limited liability companies may operate in the state of Rhode Island. Prior to this amendment, LLC’s were strictly prohibited from performing or rendering any professional services under the Rhode Island Limited Liability Company Act. (Ch.…

Rhode Island zoning exemption.

A Rhode Island exemption was allowed for materials purchased in connection with an Economic Development Corporation (EDC) project. As a lessee of the EDC, the company was entitled to the same sales and use tax exemptions that the EDC has.…

Rhode Island vehicles.

Company cars that were purchased out-of-state but used by a corporation in the state of Rhode Island are subject to Rhode Island use tax because these vehicles created a taxable presence. (Administrative Hearing Decision No. 2001-20, Rhode Island Division of…

A taxpayer’s pre-press publishing equipment purchased after July 1, 1997, did not fall within the scope of the manufacturing exemption and was thus subject to Rhode Island sales tax.

(Rhode Island Division of Taxation, Administration hearing #2000-05, released 1/27/00)