Rhode Island Sales Tax Exemptions
| Exemption Reason | Form | Issued By | XMPT Delivery |
|---|---|---|---|
| Resale | Resale Certificate | Purchaser | Create |
| Resale (Wholesaler's) | Wholesale Certificate | Purchaser | Create |
| Manufacturing | Manufacturer's Certificate | Purchaser | Create |
| Research & Development | R&D Certificate | Purchaser | Create |
| Interstate Commerce | Interstate Affidavit | Purchaser | Create |
| Nonprofit Organizations | State document | Purchaser | Forward |
| Educational Institutions | State document | Purchaser | Forward |
| Religious Organizations | State document | Purchaser | Forward |
| Charitable Organizations | State document | Purchaser | Forward |
| Government Entities | Exempt Purchase Certification | Purchaser | Create |
| Farming | Farm Equipment/Structure Construction Materials | Purchaser | Create |
Multi-state forms available:
| Form | Issued By | XMPT Delivery | Revision |
|---|---|---|---|
| MTC Uniform Sales Tax Certificate | Purchaser | Create | October 14, 2022 |
| SST Streamlined Sales Tax Certificate | Purchaser | Create | December 21, 2021 |
Notes:
In Rhode Island, qualified exempt organizations must apply for a Sales Tax Exemption Certificate using Form EXO-SUE before making tax-exempt purchases.
The Sales Tax Exemption Certificate for nonprofit organizations, educational institutions, religious organizations, and other qualifying entities is valid for four years from the date of issuance.
Organizations must renew their exemption certificates by completing Form EXO-SUE prior to expiration.
Vendors must keep completed exemption certificates on file to document why sales tax was not collected on an otherwise taxable sale.
Out-of-state governments are not exempt in Rhode Island; only the State of Rhode Island, Rhode Island municipalities, and the Federal Government can make purchases without a certificate.
Blanket exemption certificates remain valid for recurring purchases from the same vendor as long as no more than one year passes between sales.
When presented with a certificate, vendors must verify that the purchase is for an exempt purpose; vendors have the right to refuse an exemption certificate even if it is properly completed.