TAX & LICENSE / STATE TAX SYSTEM

Rhode Island Division Of Taxation

General Information
401-222-3050
https://tax.ri.gov/

Rhode Island Division of Municipal Finance
https://municipalfinance.ri.gov/

Personal Income Tax
Rhode Island imposes a personal income tax according to a graduated tax table that considers taxable income and filing status. Many possible credits and exemptions can affect the state income tax liability. For more information or answers to your questions, contact the state tax division.

Real Estate Conveyance Tax
Interests in real estate valued over $100 are subject to a conveyance tax of $2.00 per $500 of the purchase price of the property, including any liens or encumbrances that remain at the time of sales. Unless otherwise agreed, the tax will be paid by the grantor.

Sales & Use Tax
Rhode Island imposes a 7 percent sales tax on retail goods (with the exception of food and clothing) and certain utility services. Use taxes apply to items purchased outside of the state and brought into Rhode Island like catalog or Internet purchases.

Property & Real Estate Tax Information
Real estate and personal property taxation falls under the jurisdiction of the city or town governments in Rhode Island.  For answers to specific questions, contact the appropriate tax assessor’s office:

Rhode Island City Links
https://www.ri.gov/towns/