RI.gov R.I. Government Agencies | Privacy Policy |

Sales Tax Regulations

State of Rhode Island - Division of Taxation

Sales and Use Tax

Regulation SU 88-124


Yard/Garage Sales

An individual holding a yard or garage sale will not be required to obtain a permit to make sales at retail if:

  1. The individual is selling his or her own goods or property only, and
  2. The sale is held at the residence of the individual and is not part of a block sale or a flea market operation.

Exemption is limited to one (1) such event of no more than two (2) days duration each during any calendar year.

DATE FILED: December 9, 1988
EFFECTIVE DATE: December 31, 1988