Rhode Island: Sales Tax Handbook

Rhode Island:

Are Occasional Sales subject to sales tax?

While Rhode Island's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in Rhode Island, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Rhode Island.

General Occasional Sales

EXEMPT

In the state of Rhode Island, the law includes exemption provisions for a retailer selling property, if the transaction is not in the regular course of business.

Motor Vehicles

TAXABLE

In the state of Rhode Island, the exemptions may apply for certain family and/or corporate transfers and sales.

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