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However, the state offers exemptions on a range of goods and services, as well as for certain organizations and types of sales. Common exempt goods include clothing and footwear, food, and medical items. Goods for resale are also exempt from sales tax.
Pursuant to RI General Law, Section 2-1-22, a farmer is defined as "an individual, partnership or corporation who operates a farm and has filed a 1040F U.S. Internal Revenue Form with the Internal Revenue Service, has a state farm tax number and has earned ten thousand dollars ($10,000) gross income on farm products in ...
While the Rhode Island sales tax of 7% applies to most transactions, there are certain items that may be exempt from taxation....Other tax-exempt items in Rhode Island. CategoryExemption StatusClothingUtilities & FuelEXEMPTMedical Goods and ServicesMedical DevicesEXEMPT19 more rows
Under the old law, certificates of exemption from the Rhode Island sales and use tax did not expire. As of July 1, 2017, sales tax exemption certificates are valid for four years from the date of issuance. Sales tax exemption certificates issued on or before July 1, 2017, expire on June 30, 2021.
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