Rhode Island Sales Tax Registration

In Rhode Island it is called the Permit to Make Sales at Retail. The Rhode Island Department of Revenue, Division of Taxation issues it.

Who has to register in Rhode Island, how to apply, what it costs, how long it takes, and what you file once you have it.

Rhode Island sales tax registration at a glance

What it is called: Permit to Make Sales at Retail; Full name: Permit to Make Sales at Retail (sales and use tax permit). Number issued: Permit to Make Sales at Retail number (Sales Tax Permit #).
Who issues it: Rhode Island Department of Revenue, Division of Taxation; Apply online through RI Division of Taxation Taxpayer Portal (online Business Application and Registration). Paper form: Form BAR.
State fee: No state fee; No fee to apply for or renew a sales permit for periods after July 1, 2022; the former $10 application and renewal fees were repealed in 2021. A Taxpayer Status Affidavit must accompany the application.
Processing time: No firm estimate; You must register before starting business. The Division publishes no processing time. Temporary permits are available for itinerant, seasonal and other sellers without a fixed Rhode Island location.
Remote seller threshold: $100,000 in sales or 200 transactions; Measurement period: prior calendar year. In effect since July 1, 2019.
Filing frequency: Monthly; Returns are generally filed monthly. A seller may apply to file quarterly if sales and use tax liability averaged less than $200 a month for six consecutive months. An annual reconciliation is also due by January 31.
State rate: 7%; No local sales tax. A 1% local meals and beverage tax applies to food and drink, and hotel rooms carry a separate 6% hotel tax.

How to register in Rhode Island

Where to apply: Apply online with the Rhode Island Department of Revenue, Division of Taxation. RI Division of Taxation Taxpayer Portal (online Business Application and Registration)
Application form: Form BAR, Business Application and Registration. Form BAR (PDF)
What you need: FEIN (or SSN for sole proprietors) and a signed Taxpayer Status Affidavit confirming state taxes are paid.
What the application covers: Sales and use tax permit, income tax withholding, unemployment insurance and TDI, litter permit, meals and beverage tax, hotel tax and other licenses on the BAR form.
How long it takes: You must register before starting business. The Division publishes no processing time. Temporary permits are available for itinerant, seasonal and other sellers without a fixed Rhode Island location.
What it costs: No fee to apply for or renew a sales permit for periods after July 1, 2022; the former $10 application and renewal fees were repealed in 2021. A Taxpayer Status Affidavit must accompany the application.
Renewal: Permits expire every June 30. Renewal applications are due by February 1 each year, with no fee.

After you register

How often you file: Monthly; quarterly with permission. Returns are generally filed monthly. A seller may apply to file quarterly if sales and use tax liability averaged less than $200 a month for six consecutive months. An annual reconciliation is also due by January 31.
Due date: 20th of the following month (approved quarterly filers by the last day of the month after the quarter).
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 7%. No local sales tax. A 1% local meals and beverage tax applies to food and drink, and hotel rooms carry a separate 6% hotel tax. Sourcing: destination-based (Streamlined Sales Tax member).
Late returns: 10% of the tax due for late payment, plus interest at the current rate but not less than 12% a year.

Rhode Island rules in plain English

In Rhode Island the sales tax registration is called a Permit to Make Sales at Retail. The Rhode Island Division of Taxation issues it. You can apply online through the Division's Taxpayer Portal, or mail or email the Business Application and Registration (BAR) form. The same form covers withholding and other state taxes. There is no fee; Rhode Island dropped its $10 permit fee in 2022. You must register before you start selling, and each location needs its own permit. Remote sellers must register once they had $100,000 in Rhode Island sales or 200 transactions in the prior calendar year. After you register, you file monthly, by the 20th of the following month. If your tax averages under $200 a month for six months, you can ask to file quarterly. You must file even when you had no sales; report zero. You also file an annual reconciliation by January 31. A late payment adds a 10% penalty plus interest. The one mistake to avoid: forgetting the renewal. Permits expire every June 30, and the renewal is due by February 1 each year.

Sources: Rhode Island Department of Revenue, Division of Taxation · RI Division of Taxation Taxpayer Portal (online Business Application and Registration) · Form BAR (PDF)

More Rhode Island facts

Rhode Island eliminated the $10 fee to apply for or renew a sales permit for periods after July 1, 2022; the Division returns checks sent when no fee is due. Source
Each new business location needs its own permit, and a change in ownership or structure (for example, sole proprietor to corporation) requires a new permit. Source
Flea market vendors do not get a regular retail permit; they buy a flea market vendor's permit for $120 a year, $40 a quarter or $10 for 30 days. Source
Show promoters must apply for a Promoter's Permit (Form SP-1) at least 10 days before each show. Source
Larger registrants must file and pay electronically for tax periods beginning on or after January 1, 2023. Source

We register you in Rhode Island

Answer a few questions about your business. We prepare your Rhode Island Permit to Make Sales at Retail application, file it with the Division of Taxation, and send you the number. $199 per state. Any state fee is separate.

Start my Rhode Island registration

Rhode Island sales tax registration FAQ

Do I need to register for Rhode Island sales tax?

Anyone making retail sales in Rhode Island needs a permit for each place of business, and out-of-state vendors that solicit, deliver in their own vehicles, or install or repair products in Rhode Island must also register. Sellers with no physical presence must register after $100,000 in sales or 200 transactions in Rhode Island (measurement period: prior calendar year).

How long does it take to get a Rhode Island Permit to Make Sales at Retail?

You must register before starting business. The Division publishes no processing time. Temporary permits are available for itinerant, seasonal and other sellers without a fixed Rhode Island location. Source: Division of Taxation, Sales and Use Tax FAQ; Sales & Excise Taxes page.

What does a Rhode Island Permit to Make Sales at Retail cost?

No fee to apply for or renew a sales permit for periods after July 1, 2022; the former $10 application and renewal fees were repealed in 2021. A Taxpayer Status Affidavit must accompany the application. Source: R.I.G.L. 44-19-1; Division of Taxation Advisory ADV 2022-05. Our fee to prepare and file the application is $199.

When do I file Rhode Island sales tax returns?

Filing frequency: monthly; quarterly with permission. Returns are generally filed monthly. A seller may apply to file quarterly if sales and use tax liability averaged less than $200 a month for six consecutive months. An annual reconciliation is also due by January 31. Due date: 20th of the following month (approved quarterly filers by the last day of the month after the quarter). File a return every period, even with no sales. Source: Division of Taxation, Sales and Use Tax FAQ; ADV 2022-05.

Do I need to register in Rhode Island as a remote seller?

Sellers with no physical presence must register after $100,000 in sales or 200 transactions in Rhode Island (measurement period: prior calendar year). Marketplace facilitators and referrers without physical presence that meet the $100,000 or 200-transaction test must register and collect the 7% tax (since July 1, 2019); non-collecting retailers below it may still have notice and reporting duties (Division of Taxation, Remote Sellers page). Source: R.I.G.L. 44-18.2; Division of Taxation, Remote Sellers page.

Nearby states

This page summarizes Rhode Island sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Rhode Island Department of Revenue, Division of Taxation or your tax adviser. State rules last checked October 2, 2026.