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RI Rhode Island nexus threshold


Rhode Island nexus threshold: $100,000 in sales or 200 transactions

Included transactions:

  • Gross revenue from sales of tangible personal property

  • Prewritten computer software delivered electronically

  • Load and leave, vendor-hosted prewritten computer software

  • Specified digital products

  • Taxable services delivered into the state

  • Exempt sales

Excluded transactions:

  • Exempt services

Effective date:

July 1, 2019

Evaluation period:

Previous calendar year