Rhode Island Sales Tax Calculator

Use this Rhode Island sales tax calculator to work out the tax on a purchase in Rhode Island. The state rate is 7%. It is the same in every city and town. No city or town adds a general local sales tax. A $100 taxable purchase costs $107.00 in total.

The Rhode Island sales tax rate is 7% everywhere

Rhode Island has one statewide sales tax rate: 7%. There is no county sales tax and no city sales tax on ordinary goods. The rate is 7% in Providence, Warwick, Cranston, and every other city and town in the state. That is why this page has no city table.

The rate has been 7% since 1 July 1990, under R.I. Gen. Laws 44-18-18. Two kinds of purchase cost more. Prepared food and drink from an eating or drinking place costs 8% in total. A hotel room or short-term rental costs 14% in total. Both are covered below.

How to calculate Rhode Island sales tax

Multiply the taxable price by 0.07. Then add the tax to the price.

A $100 purchase: $100 x 0.07 = $7.00 in tax. The total is $107.00. A $500 television: $500 x 0.07 = $35.00 in tax. The total is $535.00.

To remove the tax from a total you already paid, divide the total by 1.07. A $107.00 receipt holds $100.00 before tax. The tax in that total is $7.00. To split a receipt total this way, use the reverse calculator on the home page at https://reversesalestax.com/.

What is taxed and what is exempt

Most goods sold at retail are taxed at 7%: electronics, furniture, appliances, jewelry, computers, and prewritten software. Prepared food is taxed. Candy, soft drinks, dietary supplements, and alcoholic drinks are taxed.

These are exempt:

• Food and food ingredients for home use, under R.I. Gen. Laws 44-18-30(9). Candy, soft drinks, dietary supplements, alcohol, tobacco, and prepared food are not covered by this exemption.
• Prescription drugs, medical oxygen, and insulin, under 44-18-30(10).
• Durable medical equipment for home use, and prosthetic devices, wheelchairs, crutches, and canes, under 44-18-30(10) and (11).
• Newspapers, under 44-18-30(2).
• Sales for resale, when the buyer gives the seller a completed resale certificate.
• Sales to the state, a city or town, or the federal government.

The $250 clothing rule

Clothing and footwear meant to be worn on the body are exempt up to $250 of the sales price per item. Only the part of the price above $250 is taxed, at 7%. The rule has applied since 1 October 2012, under R.I. Gen. Laws 44-18-30(27).

The $250 limit is per item, not per receipt. A $200 shirt and a $300 jacket in one purchase are treated separately. The shirt is tax-free. The jacket is taxed on $50 only, so the tax is $3.50. The exemption does not cover clothing accessories or equipment. It also does not cover clothing or footwear made mainly for athletic activity or protective use. Those items are taxed at the full 7%.

Hotels, meals and short-term rentals cost more than 7%

A restaurant meal is taxed at 8% in total. That is the 7% sales tax plus the 1% local meals and beverage tax, under R.I. Gen. Laws 44-18-18.1. A $50 meal carries $4.00 in tax, for a $54.00 total.

A hotel room rented for 30 days or fewer is taxed at 14% in total. That is 7% sales tax, 5% state hotel tax, and 2% local hotel tax. The Division’s March 2026 hotel guide gives this example. A $129 room carries $9.03 in sales tax, $6.45 in state hotel tax, and $2.58 in local hotel tax. That is $18.06 in tax and a $147.06 total.

The local hotel tax rose from 1% to 2% on 1 January 2026. Before that date, a hotel room total was 13%. Older guides that still say 13% are out of date.

A whole home rented as a short-term rental is also taxed at 14% in total from 1 January 2026. That is 7% sales tax, 2% local hotel tax, and a new 5% whole-home short-term rental tax. A room rented in a residential dwelling is taxed at 14% as well: 7% sales tax, 5% state hotel tax, and 2% local hotel tax.

Taxable services, software and digital products

Most services are not taxed in Rhode Island; only the services the law names are taxed. The Division’s sales tax pages name telecommunications service and cable television service as taxable. The list in R.I. Gen. Laws 44-18-7.3 also covers taxi, limousine, charter bus, and ride-share rides; pet care other than veterinary care; hotel room resales and travel packages; investigation, guard, and armored car services; and short-term parking.

Software as a service, called SaaS, is taxed at 7%. SaaS means vendor-hosted prewritten computer software: software you use over the internet, whether or not you download it. The tax has applied since 1 October 2018, under the Division’s Advisory 2018-38.

Digital products are taxed at 7% as well. Specified digital products means digital movies, TV shows, books, and music, whether streamed or downloaded. The tax has applied since 1 October 2019, under the Division’s Advisory 2019-22. The Division’s 2018 advisory had said these items were tax-free; the 2019 law changed that.

How to look up the rate

No address lookup is needed for the general rate. The rate is 7% at every address in Rhode Island, so there is no ZIP code tool to check. For a hotel stay or a short-term rental, use the Division’s hotel guide in the Sources section below.

Sales tax holidays and rate changes

Rhode Island has no sales tax holiday and no tax-free weekend. The 7% rate applies all year, and the $250 clothing exemption applies all year too.

Recent changes to the rules:

• 1 July 1990: the general sales tax rate is set at 7%. It is still 7% today.
• 1 October 2012: the clothing and footwear exemption is capped at $250 per item.
• 1 October 2018: SaaS becomes taxable.
• 1 October 2019: specified digital products (digital movies, TV shows, books, and music) become taxable.
• 1 January 2026: the local hotel tax rises from 1% to 2%, and a new 5% whole-home short-term rental tax starts. Hotel rooms and whole-home rentals now total 14%.

Sales tax on a car in Rhode Island

A car bought in Rhode Island is taxed at 7%. On a $25,000 car, the tax is $1,750. Car dealers do not collect the tax. You pay it yourself at the Division of Motor Vehicles when you register the vehicle.

A private sale is taxed the same way, as use tax at 7%. For a casual sale, a sale by a person who is not a licensed dealer, the tax is based on the sale price or the retail dollar value from a recognized pricing guide, whichever is higher. On a dealer purchase, a trade-in can lower the taxable price. For more on vehicle costs, see the car sales tax page.

Filing and use tax

Sellers file on Form RI-STR. Returns are usually monthly, due on or before the 20th day of the next month. A seller whose tax owed averaged under $200 a month for six months in a row may ask to file quarterly instead. File and pay through the Division’s Taxpayer Portal. Sales tax permits expire every 30 June, and renewal applications are due by 1 February each year.

Use tax applies at the same 7% rate when you buy a taxable item out of state or online and no Rhode Island tax was paid on it. People can pay use tax on their Rhode Island personal income tax return, or on a Consumer’s Use Tax Return.

Frequently asked questions

Sources

• Rhode Island Division of Taxation, Sales and Use Tax
• Rhode Island Division of Taxation, General FAQs (Sales/Use Taxes)
• Rhode Island Division of Taxation, The Hotel Industry and Rhode Island Tax, A Guide for Businesses, March 2026
• Rhode Island Division of Taxation, Advisory 2019-22, Sales tax applies to specified digital products starting October 1, 2019
• Rhode Island Division of Taxation, Advisory 2018-38, Sales/use tax to apply to vendor-hosted prewritten computer software, 4 September 2018
• Rhode Island Division of Taxation, Taxpayer Portal
• Rhode Island General Assembly, R.I. Gen. Laws Chapter 44-18, Sales and Use Taxes