Sales & Excise

In accordance with changes signed into law in June of 2022, a larger business registrant will be required to use electronic means to file returns and remit taxes to the State of Rhode Island for tax periods beginning on or after January 1, 2023.   Visit our Electronic Filing Mandate page for more information on this requirement.

Depending on your business's activity, one or more of the following taxes may be required to collected and/or remitted to the state of Rhode Island.

• Cigarette Tax »
• Electronic Nicotine-Delivery Systems (ENDS) Tax »
• Tobacco Products »
• Hard-to-Dispose Tax »
• Hotel Tax »
• International Fuel Tax Agreement (IFTA) »
• Real Estate Conveyance Tax »
• 1% Local Meals and Beverage Tax »
• Sales/Use Tax »
  • a 7% sales tax is due on all taxable sales made by your business
  • a 1% local meals and beverage tax is due on food sales
  • a 6% hotel tax is due on hotel room rentals
• 2023 Due Date Calendar for Sales and Excise Taxes »
• 2024 Due Date Calendar for Sales and Excise Taxes »

Please visit our main Sales and Excise Taxes page for more information.