Meals and Beverage Tax

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