Do I have to charge sales tax for online sales in Rhode Island?
Quick answer
Only after you cross economic nexus. Once you exceed $100,000 in sales into Rhode Island or 200 separate transactions over 12 months, you must register with the Rhode Island Division of Taxation and charge the buyer's destination rate.
Rhode Island uses $100,000 in gross revenue or 200 separate transactions.
Rule summary
How Rhode Island treats each category.
| Economic nexus — sales threshold | $100,000 |
|---|---|
| Transaction-count threshold | 200 separate transactions |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (7% in covered Rhode Island metros) |
| Registration authority | Rhode Island Division of Taxation |
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Rhode Island Division of Taxation or a tax professional before relying on it for filing.
Combined rates in Rhode Island
What a taxable purchase actually costs in Rhode Island.
Frequently asked
Answers pulled from the same rule set.
- Do I have to charge sales tax for online sales in Rhode Island?
- Only after you cross economic nexus. Once you exceed $100,000 in sales into Rhode Island or 200 separate transactions over 12 months, you must register with the Rhode Island Division of Taxation and charge the buyer's destination rate.
- Do marketplace sales count toward the Rhode Island threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Rhode Island Division of Taxation guidance before excluding them.
- Which rate does an online seller charge in Rhode Island?
- Rhode Island sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More Rhode Island guides
Other Rhode Island rules that change the total.