Remote Sellers

In response to the U.S. Supreme Court's decision in South Dakota v. Wayfair, Inc., et al., on June 21, 2018, the State of Rhode Island has enacted legislation that requires remote sellers, marketplace facilitators, and referrers to register with the RI Division of Taxation and collect and remit Rhode Island's 7% sales and use tax effective July 1, 2019.

The requirement applies to remote sellers with no physical presence in Rhode Island who sell products/services into Rhode Island, marketplace facilitators with no physical presence in Rhode Island who facilitate the sale of products/services into Rhode Island, and referrers with no physical presence in Rhode Island who refer the sale of products/services into Rhode Island, if:

1. The remote seller, marketplace facilitator, or referrer in calendar year 2018 had gross revenue from sales into Rhode Island of $100,000 or more, or

2. The remote seller, marketplace facilitator, or referrer in calendar year 2018 had sales into Rhode Island in 200 or more separate transactions.

You may register with the RI Division of Taxation online or by completing and submitting the Business Application and Registration (BAR) form. Another option is to register online through the Streamlined Sales and Use Tax Governing Board website. (Through the Streamlined option, you may register with any or all of the Streamlined member states, including Rhode Island.)

The following table includes information that may help you comply with the new law. But first, please keep in mind the following two reminders:

1) A quick and easy way for you to register for a Rhode Island sales and use tax account in one or more of the Streamlined member states all at once is through the Streamlined Sales Tax Registration System (SSTRS). For more information, click here. (Once you register in this way, you will automatically be registered in Rhode Island and can begin collecting and remitting tax; you will not receive a separate notification of your Rhode Island registration.)

2) A convenient way to collect and remit Rhode Island sales and use tax is through a Certified Service Provider (CSP) under the auspices of the Streamlined Sales and Use Tax Agreement (SSUTA). For more information, click here.

Please note: Some out-of-state entities still have certain requirements under Rhode Island's law involving non-collecting retailers, referrers, and retail sales facilitators. For more information, please click here.

Resources

Statute: R.I. Gen. Laws § 44-18.2 

Contact Us

Excise Tax Section

Email:  Tax.Excise@tax.ri.gov

Phone:  401.574.8955

Fax:  401.574.8914