Meals and Beverage Tax

The Local Meals & Beverage Tax is imposed on all prepared foods sold in this state. The local meals and beverage tax is administered and collected by the RI Division of Taxation.

The tax applies whether the meals and/or beverages are prepared in the eating and/or drinking establishment and whether consumed on the premises. 

 

Frequently Asked Questions

Any business that meets the definition of an eating and/or drinking establishment must charge, collect, and remit the meals and beverage tax.  The tax applies whether the meals and/or beverages are prepared in the eating and/or drinking establishment and whether consumed on the premises. 

The Meals & Beverage Tax rate is 1% on a business' taxable food sales gross receipts.

To register for the Local Meals and Beverage Tax, a business must file the Business Application and Registration form to register for a Sales Tax account and receive a sales tax permit. A business must also register for Litter Permit account.

The Local Meals and Beverage Tax is to be paid on the same frequency, either monthly or quarterly, as your sales tax account filing frequency. 

  • Monthly returns are due by the 20th day of the month following the end of the month being reported.
  • Quarterly returns are due by the 30th day of the month following the end of the quarter being reported.

You may file and pay the Local Meals and Beverage tax online (preferred) or by mail:

  • Tax Portal: https://taxportal.ri.gov
  • Mail: Complete the form and send in with payment to:
    RI Division of Taxation
    One Capitol Hill – Suite 4
    Providence, RI 02908-5802

Miscellaneous Links

FORM Meals & Beverage EFT filers (PDF Document)

Resources

Statute: R.I. Gen. Laws § 44-18-18.1

Regulation: RI Regulation 280-RICR-20-70-4

Contact Us

Excise Tax Section
Email:  Tax.Excise@tax.ri.gov
Phone:  401.574.8955
Fax:  401.574.8914