News and Insights

Rhode Island Sales and Use Tax Changes Effective October 2011

Tax Development Nov 14, 2011

Effective October 1, 2011, Rhode Island sales and use tax is due on non-prescription drugs, electronically delivered computer software, and certain package tours and scenic tours (e.g., boat, bus, trolley, train, helicopter, and airplane tours). The Rhode Island Division of Taxation also issued the following new or revised regulations describing the application of sales and use tax to the following newly taxed goods and services:

  • Regulation SU 11-60 – Drugs, Medicines, Marijuana for Medical Use, Dietary Supplements, and Grooming and Hygiene Products
  • Regulation SU 11-25 – Computers, Software, and Related Systems
  • Regulation SU 11-50 – Package Tours and Scenic Sightseeing Transportation


Jeremiah T. Lynch