In Focus Resource Center > Insights

State of Rhode Island Sales and Use Tax

Has your not-for-profit organization received correspondence from the State of Rhode Island Department of Revenue concerning your sales and use tax exemption? If so, you may be wondering what this was for, and if further action is required.

In 2017, the Rhode Island General Assembly passed a law that includes a provision in which sales and use tax exemptions for charitable, educational, and religious organizations will expire four years after the date of issuance. Under this law, all certificates of exemption issued before July 1, 2017 will expire on June 30, 2021. Previously, Rhode Island sales and use tax exemption certificates did not expire. As such, organizations with exemption certificates issued prior to July 1, 2017 must reapply for their certification.

If you discarded the original notice from the state, do not fret. At present time, the reapplication form is not yet available on the state’s website. To be notified when the form becomes available, the state is asking organizations to complete a survey with their contact information, which can be found at By completing this survey, you will be added to a notification list. Once the form does become available, there will be a $25 application fee.

How We Can Help

Citrin Cooperman has a dedicated team of Not-For-Profit Practice professionals available to assist you. If you have any questions, please reach out to your Citrin Cooperman advisor.

Our specialists are here to help.

Get in touch with a specialist in your industry today.

* Required

* I understand and agree to Citrin Cooperman’s Privacy Notice, which governs how Citrin Cooperman collects, uses, and shares my personal information. This includes my right to unsubscribe from marketing emails and further manage my Privacy Choices at any time. If you are a California Resident, please refer to our California Notice at Collection. If you have questions regarding our use of your personal data/information, please send an e-mail to