The Rhode Island (RI) state sales tax rate is currently 7%, ranking 2nd-highest in the U.S. It's a statewide sales and use tax. There are no additional sales taxes imposed by local jurisdictions in Rhode Island. The average combined tax rate is 7%, ranking 22nd in the US.

Individuals who purchase taxable goods & services without paying Rhode Island sale tax should also pay use tax to the State.

In Rhode Island, food products for home consumption are exempt from sales tax. Prescription drugs, over-the-counter drugs, insulin and medical oxygen are exempt from sales and use tax.

Rhode Island participates in the Streamlined Sales Tax Project (SSTP).