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Sales Tax Exempt Organizations

Sales Tax Exempt Organizations Information

Sales Tax Exempt Organizations

R.I. Gen. Laws 44-18-30.1 allows for a qualified exempt organization to apply for a Sales Tax Exemption Certificate. This Exemption Certificate will enable the organization to make purchases at retail without paying sales tax as long as the Exemption Certificate is presented prior to the sale and the sale is a qualified purchase for the organization.

In 2017, the Rhode Island General Assembly passed new legislation that established that Sales Tax Exemption Certificates are to be valid for four (4) years from the date of issuance. The legislation also established that Exemption Certificates issued on or before July 1, 2017 would expire on June 30, 2021. Please Note: The renewal deadline has been extended by 60 days, to August 30, 2021. Click here to learn more.

For more information:

 

Who is eligible?

In accordance with R.I. Gen. Laws ยง 44-18-30(5)(i) Charitable, educational, and religious organizations may be exempt from the sale to, as defined in this section, and from the storage, use, and other consumption in this state, or any other state of the United States of America, of tangible personal property by:

hospitals not operated for a profit;

"educational institutions" as defined in subdivision (18) not operated for a profit;

churches, orphanages, and other institutions or organizations operated exclusively for religious or charitable purposes;

interest-free loan associations not operated for profit;

nonprofit, organized sporting leagues and associations and bands for boys and girls under the age of nineteen (19) years;

the following vocational student organizations that are state chapters of national vocational student organizations:

    Distributive Education Clubs of America (DECA);

    Future Business Leaders of America, Phi Beta Lambda (FBLA/PBL);

    Future Farmers of America (FFA);

    Future Homemakers of America/Home Economics Related Occupations (FHA/HERD);

    Vocational Industrial Clubs of America (VICA);

organized nonprofit golden age and senior citizens clubs for men and women; and

parent-teacher associations;

and from the sale, storage, use, and other consumption in this state, of and by the Industrial Foundation of Burrillville, a Rhode Island domestic nonprofit corporation.

 

How do I renew my Certificate?

Apply to renew your Sales Tax Exemption Certificate for an existing Organization

If your organization was issued an Exemption Certificate on or before July 1, 2017, you must renew your Exemption Certificate soon. New! Deadline for renewal extended to August 30, 2021! To learn more about the new August deadline, click here.

Note: To renew your Exemption Certificate, complete the Exempt Organization Renewal Application and mail it, along with the $25 fee, to the address noted below.

    RI Division of Taxation
    Audit & Investigation Unit
    One Capitol Hill
    Providence, RI 02908

If you have any questions OR if any information on your original application has changed, contact the Audit & Investigation Unit.

Call: (401) 574-8962

Email: Tax.Audit@tax.ri.gov

 

Need an Exemption for a new Organization?

Apply for a Sales Tax Exemption Certificate for an Organization


If you have not been previously issue a Sales Tax Exemption Certificate, you may use the following form to apply:

Exempt Organization Application Form - NEW applicants ONLY

Please follow the instructions on the form to complete the application and return it with the $25 fee to the RI Division of Taxation