Resale certificates by state

Rhode Island resale certificate

The official form, whether Rhode Island takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.

Official sources checked September 26, 2026

Quick answer

Official form: Sales and Use Tax Resale Certificate · Get the form (opens in a new tab); Issued by the Rhode Island Department of Revenue, Division of Taxation.
Expires?: No set expiry; A certificate that describes the general kind of property to be bought stays good until revoked in writing. It can be used for a single purchase or marked 'Blanket Certificate' for continuing purchases (280-RICR-20-70-41.5(F)-(G)).
Accepts the SST certificate?: Yes; Streamlined Sales Tax full member state.
Accepts the MTC certificate?: Yes, with limits
Out-of-state buyers can use it?: Yes; A buyer not required to hold a Rhode Island permit (for example, because it makes no sales in Rhode Island) writes a note to that effect on the certificate in place of the permit number (280-RICR-20-70-41.5(D)).
Buyer must be registered in Rhode Island?: With limits; The RI certificate asks for the buyer's Rhode Island Permit to Make Sales at Retail number. Buyers not required to hold a permit may use a notation instead. Wholesale-only sellers may give a Wholesaler's Resale Certificate.

How to fill out and accept the certificate

Enter the buyer's Rhode Island Permit to Make Sales at Retail number, or a note explaining why none is required (for example, no sales made in Rhode Island).
State what the buyer sells and name the seller the goods are bought from.
Describe the property: an itemized list for a single purchase, or a general description for a blanket certificate (mark it 'Blanket Certificate').
Enter the buyer's name and address, then date and sign under penalty of perjury.

When a seller is protected

A seller that accepts a properly completed resale certificate is relieved of liability for an improperly claimed exemption, absent fraud or collusion (280-RICR-20-70-41.5(A)). Without a certificate, the burden of proving the sale was for resale falls on the seller and buyer (R.I. Gen. Laws 44-18-25). No Rhode Island-specific deadline for obtaining the certificate was found.

Seller record-keeping

Sales tax records must be kept for at least three years (R.I. Gen. Laws 44-19-27; 280-RICR-20-70-12). Wholesalers and distributors must also keep copies of invoices for exempt sales showing the buyer's name, address, and purchase date.

Common mistakes

Using resale-certificate goods for anything other than retention, demonstration, or display while held for sale. That use triggers use tax on the purchase price.
Flea market vendors issuing resale certificates. They must give a copy of an annual or quarterly Flea Market Vendor's Permit instead, and 30-day permit holders cannot buy tax-free.
Leaving off both the permit number and the no-permit notation, or failing to mark a continuing certificate 'Blanket'.

Multistate certificates in Rhode Island

SST Certificate of Exemption

Yes

Rhode Island is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number.

Official SST form (opens in a new tab)

MTC Uniform Resale Certificate

With limits

MTC note: Resale exemption only, and only when the item will be resold in the same form.

Official MTC form (opens in a new tab)

Rhode Island resale certificate FAQ

What form is used for a resale certificate in Rhode Island?

Rhode Island's resale certificate is the Sales and Use Tax Resale Certificate, published by the Rhode Island Department of Revenue, Division of Taxation. Download it from the Rhode Island Department of Revenue, Division of Taxation website; sellers keep the completed certificate rather than sending it to the state.

Does Rhode Island accept multistate resale certificates?

Rhode Island is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number. Rhode Island is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate, with a state-specific restriction. MTC note: Resale exemption only, and only when the item will be resold in the same form.

Do Rhode Island resale certificates expire?

A certificate that describes the general kind of property to be bought stays good until revoked in writing. It can be used for a single purchase or marked 'Blanket Certificate' for continuing purchases (280-RICR-20-70-41.5(F)-(G)).

Can an out-of-state business use a resale certificate in Rhode Island?

A buyer not required to hold a Rhode Island permit (for example, because it makes no sales in Rhode Island) writes a note to that effect on the certificate in place of the permit number (280-RICR-20-70-41.5(D)).

Resale certificates in other states

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