Rhode Island sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 7% |
| Local rates | None: one rate statewide |
| Average combined rate | 7.00% |
| Groceries | ExemptFood for home consumption is exempt. Candy, soft drinks, prepared food and vending-machine food are taxable. |
| Prescription drugs | ExemptPrescription drugs, insulin and medical oxygen are exempt. Over-the-counter drugs are taxable. |
| Clothing | Exempt up to $250 per itemClothing and footwear are exempt up to $250 per item; only the amount above $250 is taxed. Accessories and sports gear are taxable. |
Official rates: Rhode Island Division of Taxation: Sales and use tax.
Worked examples
A $275 suit in Providence (first $250 exempt)
| Rate | 7% |
|---|---|
| Price before tax | $275.00 |
| Taxable part | $275.00 − $250.00 exempt = $25.00 |
| Sales tax | $1.75 |
| Total | $276.75 |
Working: $25.00 × 7% = $1.75. Only the $25 above the $250 clothing threshold is taxed. A $275 watch would be taxed on the full price, because accessories do not qualify.
Working back from a $214.00 receipt at 7%
| Rate | 7% |
|---|---|
| Price before tax | $200.00 |
| Sales tax | $14.00 |
| Total | $214.00 |
Working back: $214.00 ÷ 1.07 = $200.00, so the tax was $14.00. Divide by 1.07 for the pre-tax price of taxable goods. For a restaurant bill at 8%, divide by 1.08 instead.
The $250 clothing rule
Clothing and footwear for everyday wear are exempt up to $250 per item. For a more expensive item, tax applies only to the amount above $250: a $275 suit is taxed on $25, which is $1.75 at 7%. The limit is per item, so a bag full of $60 shirts carries no tax. Clothing accessories such as jewelry, handbags and watches, and athletic or protective gear, are taxed at 7% on the full price.
Meals tax and other rules
Prepared food and beverages sold by restaurants, bars and similar sellers carry a 1% local meals and beverage tax on top of the 7% sales tax, collected statewide, so a restaurant bill is taxed at 8%. Hotel stays carry their own hotel taxes as well. Food for home consumption is exempt, while candy, soft drinks and vending-machine food are taxed. Prescription drugs, insulin and medical oxygen are exempt; over-the-counter medicines are not.
Rhode Island vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| Rhode Island | 7% | 7.00% | Exempt |
| Connecticut | 6.35% | 6.35% | Exempt |
| Massachusetts | 6.25% | 6.25% | Exempt |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.