Rhode Island Sales Tax Rate
Rhode Island charges one statewide sales tax with no city or county add-on on goods. What sets it apart is that clothing is exempt up to $250 per item, groceries are exempt, and restaurant meals carry an extra 1% meals and beverage tax on top of the state rate.
State rate
7%
Local add-on
None
Combined
7%
The Division of Taxation describes one sales tax rate for retail sales, and the only add-on it describes is a 1% local meals and beverage tax on prepared food, which the Division itself collects statewide. A restaurant bill therefore carries the state rate plus 1%, while a store purchase carries only the state rate.
Work out the tax on a purchase
The calculator applies the state rate. Where local tax applies, add your local rate to get the figure that will appear on the receipt — the official lookup below gives the exact rate for an address.
Total Cost
$107.00
| Detail | Amount |
|---|---|
| Purchase Price | $100.00 |
| State Tax Rate | 7.000% |
| Sales Tax | $7.00 |
| Total | $107.00 |
Groceries are exempt from sales tax in Rhode Island.
Sales tax
Tax rate
Total cost
State-level base rates only. Many states allow cities and counties to add local sales taxes which are not included here. Check your local rate for exact calculations.
Edit inputs ↑What Rhode Island taxes, and what it doesn't
Clothing
Essential clothing and footwear costing $250 or less per item is exempt. Tax applies only to the part of the price over $250. The exemption is per item, so several shirts that each cost less than the ceiling stay untaxed even when the total is higher.
Groceries and restaurant meals
In general, groceries are exempt. Food and drink bought at a restaurant or similar venue is subject to the state rate plus the 1% meals and beverage tax, and a business that sells prepared food must collect that 1% as well.
Cars
Rhode Island’s use tax covers a casual sale of a motor vehicle, meaning a sale by someone other than a licensed motor vehicle dealer. The tax on such a sale cannot be less than the tax rate multiplied by the vehicle’s retail dollar value from a recognized appraisal guide. If the sales price is higher than that value, the sales price is used. Some casual sales, such as those between members of the immediate family, are exempt.
Use tax on out-of-state purchases
Use tax is imposed on the storage, use or consumption of tangible personal property in Rhode Island. A buyer owes it unless the tax has already been paid to a retailer authorized to collect it.
Get the exact rate for an address
A statewide figure is a starting point, not a receipt. For the rate that actually applies to a specific address, use the state's own lookup — third-party rate tables disagree with each other and go stale between rate changes.
Compare with other states
Frequently asked questions
Is clothing taxed in Rhode Island?
Only above $250 per item. Clothing and footwear priced at $250 or less is exempt, and for a more expensive item the tax applies only to the amount over $250. The exemption is per item, so an order made up of several cheaper items is not taxed at all, even when the total is above the ceiling.
Does Rhode Island tax groceries?
In general, groceries are exempt. Restaurant food and drink is different: it is subject to the sales tax and also to the 1% meals and beverage tax.
How is sales tax paid on a used car bought from a private seller in Rhode Island?
A private sale counts as a casual sale, so the buyer owes use tax instead of paying a dealer. The tax cannot be less than the tax rate times the retail dollar value shown in a recognized appraisal guide, and if the sales price is higher than that value, the sales price is used. Sales between members of the immediate family are among the casual sales that can be exempt.
What is the extra 1% on restaurant bills in Rhode Island?
It is the local meals and beverage tax, charged at 1% on a business’s taxable food sales. It applies to prepared foods whether or not they are eaten on the premises, and the Division of Taxation administers and collects it.
Sources
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