Rhode Island Rental / transient occupancy tax

Rental / transient occupancy tax in Rhode Island

Rhode Island sales tax applies to hotel, rooming-house and tourist-camp rentals for the first 30 consecutive days of each rental, at 7% (the post-July 1, 1990 rate in the statute). Written leases of 12 months or more for those living quarters are excluded. Statute text: "A tax is imposed upon sales at retail in this state, including charges for rentals of living quarters in hotels as defined in § 42-63.1-2, rooming houses, or tourist camps, at the ..." (R.I. Gen. Laws § 44-18-18).

Verified Source: R.I. Gen. Laws § 44-18-18 · last checked 2026-10-16