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Rhode Island Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Rhode Island Division of Taxation's own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Rhode Island, give your supplier a completed Rhode Island Resale Certificate; you need a Rhode Island seller's registration number to fill it in. The multistate Streamlined (SST) certificate is accepted and the MTC uniform certificate is accepted only in some cases. Buyers registered only in another state can use their home-state number only in limited cases (details below). Registering for the Permit to Make Sales at Retail (Retail Sales Permit / Sales and Use Tax Permit): free.

Resale form

State form

buyer fills it in

Permit fee

Free

Permit to Make Sales at Retail (Retail Sales Permit / Sales and Use Tax Permit)

SST form

Accepted

SSTGB Form F0003

MTC form

Limited

uniform certificate

Rhode Island resale certificate and permit rules

Rhode Island: seller's permit & resale certificate

Sales tax · Agency: Rhode Island Division of Taxation

Permit

Permit to Make Sales at Retail (Retail Sales Permit / Sales and Use Tax Permit)

Registration fee

Free

SST form

Accepted

MTC form

Limited

Resale certificate: Rhode Island Resale CertificateGet the official form →
How long it's valid: Single-purchase or blanket. A certificate describing the general kind of property is 'good until revoked in writing'; blanket certificates should be marked 'Blanket Certificate' (280-RICR-20-70-41.5(F)-(G)). No stated expiration.
Seller's permit: Permit to Make Sales at Retail (Retail Sales Permit / Sales and Use Tax Permit) — Free. The former $10 application/renewal fee was eliminated for permit periods beginning on or after July 1, 2022 (Notice 2021-05; renewal form STREN confirms no $10 renewal fee). A separate permit is required for each business location; a new permit is required if ownership/entity structure changes. Register online via the Taxpayer Portal or by emailing the Business Application and Registration (BAR) form. Flea-market sellers get a Flea Market Vendor's Permit instead.Register with Rhode Island Division of Taxation →Renewal: Renew annually — permits expire every June 30; renewal application (Form STREN) due by February 1; no fee
Buyer registered in another state?: Conditional — the Rhode Island certificate asks for an RI permit number; a buyer not required to hold one because it makes no taxable sales in Rhode Island should note that on the certificate (280-RICR-20-70-41.5(D)).
Multistate forms: 280-RICR-20-70-41.5(B): 'Sellers may accept either the Streamlined Sale Tax Certificate of Exemption or a Rhode Island Resale Certificate from a purchaser who purchases property for resale.' The state regulation does not mention the MTC certificate; the MTC form lists RI as accepting it only to claim resale when the item will be resold in the same form (MTC note 26). RI certificate must be signed, show purchaser name/address, general character of property sold, and the purchaser's RI permit number (or a notation why none is required). Sellers taking a properly completed certificate are relieved of liability absent fraud or collusion. Flea-market vendors may not issue resale certificates; annual/quarterly flea-market permit holders give a copy of their permit instead (30-day permit holders cannot buy tax-free).
Good to know: Rhode Island is a full Streamlined Sales Tax member; single statewide 7% sales tax (no local sales taxes).
Tax-paid purchases later resold before use may be deducted on the retailer's return (280-RICR-20-70-41.6).
Separate exemption certificates exist for manufacturers, farmers and exempt organizations; RI retailers should not accept other states' exempt-organization certificates (Division FAQ). Exempt-organization certificates expire every four years.

Official sources for Rhode Island (5)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Rhode Island agency's pages, forms and rules don't state (3 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Rhode Island, step by step

Register for a Permit to Make Sales at Retail (Retail Sales Permit / Sales and Use Tax Permit) with the Rhode Island Division of Taxation (free). Register online.
Fill in the Rhode Island Resale Certificate with your registration number, what you sell and what you're buying. Official form.
Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
When you sell, collect Rhode Island sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: New Jersey, Vermont and Washington. Related: Rhode Island sales tax rates, nexus and filing · sales tax nexus checker · Rhode Island business licenses

Rhode Island resale certificate FAQ

How do I get a resale certificate in Rhode Island?

Register for a Permit to Make Sales at Retail (Retail Sales Permit / Sales and Use Tax Permit) with the Rhode Island Division of Taxation, then fill in the Rhode Island Resale Certificate with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Rhode Island seller's permit cost?

Registration is free. The former $10 application/renewal fee was eliminated for permit periods beginning on or after July 1, 2022 (Notice 2021-05; renewal form STREN confirms no $10 renewal fee). A separate permit is required for each business location; a new permit is required if ownership/entity structure changes. Register online via the Taxpayer Portal or by emailing the Business Application and Registration (BAR) form. Flea-market sellers get a Flea Market Vendor's Permit instead. Renewal: Renew annually — permits expire every June 30; renewal application (Form STREN) due by February 1; no fee

Does Rhode Island accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): accepted. MTC uniform certificate: accepted only in some cases. 280-RICR-20-70-41.5(B): 'Sellers may accept either the Streamlined Sale Tax Certificate of Exemption or a Rhode Island Resale Certificate from a purchaser who purchases property for resale.' The state regulation does not mention the MTC certificate; the MTC form lists RI as accepting it only to claim resale when the item will be resold in the same form (MTC note 26). RI certificate must be signed, show purchaser name/address, general character of property sold, and the purchaser's RI permit number (or a notation why none is required). Sellers taking a properly completed certificate are relieved of liability absent fraud or collusion. Flea-market vendors may not issue resale certificates; annual/quarterly flea-market permit holders give a copy of their permit instead (30-day permit holders cannot buy tax-free).

Can an out-of-state business use its home-state resale number in Rhode Island?

Conditional — the Rhode Island certificate asks for an RI permit number; a buyer not required to hold one because it makes no taxable sales in Rhode Island should note that on the certificate (280-RICR-20-70-41.5(D)).

How long is a Rhode Island resale certificate valid?

Single-purchase or blanket. A certificate describing the general kind of property is 'good until revoked in writing'; blanket certificates should be marked 'Blanket Certificate' (280-RICR-20-70-41.5(F)-(G)). No stated expiration.