Who needs a sales tax permit and withholding registration in Rhode Island?

Issued by Rhode Island Division of Taxation, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Rhode Island

The Rhode Island table lists this for every kind of business.

Register on the taxpayer portal before the first sale; the same registration opens withholding once you have employees. Restaurants, bars, coffee shops and bakeries also collect the state-administered local meals and beverage tax on prepared food through the same account. Post the permit at the register.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Rhode Island Division of Taxation.

Sources and dates

Division of Taxation sales tax permit guidance (R.I. Gen. Laws 44-19-1); form BAR. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.