The Rhode Island (RI) state sales tax rate is currently 7.0%.

Rhode Island is one of the few states with a single, statewide sales tax. RI is a Streamlined Sales Tax (SST) state. Avalara is a Certified Service Provider (CSP) for SST.

Businesses that sell, rent or lease taxable tangible personal property at retail in Rhode Island must register with the state and collect sales tax. Providers of taxable services must also register with the state.

As a Streamlined Sales Tax state, Rhode Island encourages out-of-state businesses without a sales tax obligation to register with the state and collect.

How to Register

New businesses may register online through the Division of Taxation’s Business Registration. Business Application and Registration forms may also be submitted by mail or in person at the Division of Taxation in Providence. Retail sales permits may be renewed through the Retail Sales Permit Renewal System.

Businesses selling into multiple states may register with the Streamlined Sales and Use Tax Project.

How to File and Pay

Sales and use tax forms are available through the Division of Taxation. Online filing is available for monthly and quarterly filers, as well as monthly motor vehicle filers.

Most businesses file monthly returns. However, businesses with a sales and use tax liability averaging less than $200 per month for six consecutive months may be permitted to file quarterly returns. The Tax Administrator must authorize quarterly returns in writing.

Zero returns (no sales tax due) are required.

Deadlines

Sales tax returns are due on or before the 20th day of the month following the month when sales tax is collected. Additional information.

Rhode Island Division of Taxation