The Rhode Island state sales tax rate is 7.0% in 2026. When county and city taxes are added, the combined rate ranges from 7.0% in areas with no local additions up to 7.0% in the highest-taxed jurisdictions. The most populated areas of Rhode Island — including Providence County — have a combined rate of 7.0%.
Rhode Island has a flat 7% statewide rate with no local additions. It is the smallest US state by area and has one of the simpler flat-rate tax structures with a single statewide rate.
💡 Quick Reference: $100 purchase in Rhode Island at the average combined rate costs approximately $107.00 after tax. Use the calculator above to find the exact amount for any county or city in Rhode Island.
Groceries in Rhode Island are most grocery food is exempt from Rhode Island sales tax. Clothing purchases are taxable at full rate. Prescription drugs and medical devices are generally exempt from sales tax in Rhode Island, as they are in most US states.
Common Rhode Island Sales Tax Exemptions
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Prescription Medicine
Prescription drugs are fully exempt from Rhode Island sales tax.
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Grocery Food
Unprepared groceries are most grocery food is exempt from Rhode Island sales tax in Rhode Island.
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Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
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Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in Rhode Island.
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Clothing
Clothing is taxable at full rate in Rhode Island.
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Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does Rhode Island Sales Tax Work?
Sales tax in Rhode Island is collected at the point of purchase by retailers and remitted to the Rhode Island Department of Revenue. The total rate you pay is the sum of the Rhode Island state rate (7.0%) plus any applicable county and city rates in your location.
Businesses with a physical presence in Rhode Island — including offices, warehouses, or employees — have sales tax nexus and must collect and remit Rhode Island sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in Rhode Island annual sales or 200+ Rhode Island transactions must also register and collect Rhode Island sales tax even without a physical presence.
📅 Rhode Island Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the Rhode Island Department of Revenue based on your sales volume. File and pay online through the Rhode Island state tax portal.
The Rhode Island state sales tax rate is 7.0% in 2026. With county and city additions, combined rates range from 7.0% to 7.0% depending on your location. The most common combined rate in populated Rhode Island counties is around 7.0%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in Rhode Island are most grocery food is exempt from Rhode Island sales tax. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate Rhode Island sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Providence County at 7.0%: $200 × 0.70 = $14.00 in sales tax, making the total $214.00. Or simply use the free Rhode Island sales tax calculator at the top of this page.
Yes, if you meet Rhode Island’s economic nexus threshold. Remote sellers must collect and remit Rhode Island sales tax if they have $100,000 or more in Rhode Island sales or 200+ separate Rhode Island transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in Rhode Island.
Most services are not subject to Rhode Island sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in Rhode Island — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the Rhode Island Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in Rhode Island is 7.0%, which occurs in areas with the maximum local tax additions on top of the 7.0% state base rate. The lowest rate is the state base rate of 7.0% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of Rhode Island.