Rhode Island Sales Tax Guide for eCommerce Businesses
Rhode Island Sales Tax Guide for eCommerce Businesses
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Rhode Island's Sales Tax Authority
State Phone Information
401-574-8955
Member of the Streamlined Sales Tax Governing Board?
Tax percent range for remote sellers in Rhode Island
7%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in Rhode Island?
If you have nexus in Rhode Island you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does Rhode Island charge sales tax on shipping?
Yes
Do you have physical nexus in Rhode Island?
A seller has physical nexus in Rhode Island if they have any of the following:
An office or place of business
An employee, representative, contractor, agent, salesperson, etc. present in the state
Goods in a warehouse, sample room, storage room, etc. present in the state
Delivery of merchandise to customers in the state in the merchant’s own vehicle(s)
Attendance at a tradeshow or craft show
Advertising in the state
A 3rd party affiliate in the state (due to “ click-through nexus”)
Do you have economic nexus in Rhode Island?
Rhode Island's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
Or 200 transactions
Economic Nexus Evaluation Period
Previous Calendar Year
Economics Nexus Effective Date
July 1, 2019 – mandatory registration
What types of sales are included in Rhode Island's Economic Nexus Sales Threshold?
Gross Sales
All sales including Marketplace Facilitator sales are included in the Economic Nexus Sales Threshold
How does Rhode Island treat exempt transactions when calculating economic nexus?
Exempt sales are included in the threshold
Does Rhode Island have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
Rhode Island sales tax returns are generally due the 20th or the final day of the month following the reporting period. If the Rhode Island filing due date falls on a weekend or holiday, sales tax is due the next business day.
How often are Sales Tax Returns filed?
Monthly or Quarterly
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - Online filing is required if your previous year tax liability was $200 or greater - file online at the Rhode Island Division of Taxation website
Mail - You can file and pay through the mail by using the Rhode Island Streamlined Sales Tax Return
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