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Rhode Island is a destination-based state (sales are taxed where the buyer is located).
Except under special circumstances, businesses are required to file online at the Business Tax Filings website.
The Rhode Island sales tax rate is 7%.
In addition to the sales tax, there is also a 6% hotel tax on the rental of accommodations.
Food classified as a meal and beverage and sold by an eating or drinking establishment is taxed at the 7% state rate plus an additional 1% local meals rate.
Food items sold for home consumption are generally exempt from all sales tax.
Business activities that establish a tax presence in the state include:
Online activities that establish nexus in Rhode Island include:
Economic nexus in Rhode Island:
Sales tax returns are to be filed on a monthly basis on or before the 20th day of the month following the end of the reporting period.
If your tax liability for 6 consecutive months has averaged less than $200 per month, you can apply in writing to the Tax Administrator to change your filing status to quarterly.
You can register for a retail sales permit at the state’s Online Registration Service by filing a Business Application and Registration Form along with the $10 fee. A $10 renewable fee is required each year.
You can also register either by mail or in person at:
Division of Taxation
One Capitol Hill
Providence, RI 02908
There is a late filing penalty of 10% of the tax due. Interest at the current rate is also calculated on the underpayment of tax, but not less than 12%.
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