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8/17/2017 – repealed effective 7/1/2019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

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
Rate Look-Up Page

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%.

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 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.

Rhode Island Enacts New Economic and Marketplace Nexus Provisions

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

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.

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.

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.

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.

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…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

Rhode Island Enacts its Version of the Amazon Provision Effective June 30, 2009

Rhode Island has amended it’s definition of a retailer to include a retailer who enters into an agreement with a resident, under which the resident, for a commission or other consideration, directly or indirectly refers potential customers, whether by link…