What is Rhode Island's sales tax rate?

Rhode Island has a flat 7% state sales tax rate with no local sales taxes. The effective rate on all taxable sales statewide is 7%. Rhode Island is one of several states with a single flat rate and no local variation.

What is Rhode Island's economic nexus threshold?

Rhode Island's economic nexus threshold is $100,000 in gross sales or 200 or more transactions in the current or prior calendar year. Rhode Island was among the early states to enact economic nexus legislation following the 2018 Wayfair decision.

Sales tax in Rhode Island — rates, nexus, and filing

Rhode Island is administratively straightforward, flat rate, no local taxes, SST member. The main complexity for ecommerce sellers is that RI taxes digital goods and SaaS, which many neighboring states do not.

Key facts

Detail	Rhode Island
State rate	7%
Local taxes	None, single statewide rate
Economic nexus threshold	$100,000 OR 200 transactions
SST member	Yes
Marketplace facilitator law	Yes
Registration	Tax.RI.gov
Filing frequency	Monthly (large sellers), quarterly, or annual
Return due date	20th of the following month

Taxability highlights

Digital goods and SaaS: Taxable in Rhode Island. Downloaded software, digital products, and SaaS are subject to the 7% rate. This is notable because nearby states like Massachusetts generally do not tax SaaS.

Food and groceries: Exempt from the 7% rate. Candy, soft drinks, and prepared food are taxable.

Clothing: Taxable — Rhode Island does not have a clothing exemption.

Shipping: Taxable when included in the sale price or when not separately stated. Separately stated shipping charges on exempt products may be exempt; on taxable products, shipping is generally taxable.

Economic nexus details

Rhode Island uses the standard $100,000 OR 200 transactions threshold, measured against the prior or current calendar year. Rhode Island was an early adopter of economic nexus legislation and has been enforcing remote seller collection since 2017.

Marketplace facilitators

Marketplace facilitators (Amazon, Etsy, eBay) are required to collect and remit Rhode Island sales tax on third-party sales. Sellers on those platforms are not required to separately collect RI tax on marketplace-facilitated sales.

Filing

Rhode Island filing frequency is based on average monthly tax liability. Large sellers (above a monthly liability threshold) file monthly; smaller sellers may file quarterly or annually. Returns are due the 20th of the month following the reporting period.