Agency: Dept. of Administration/Div. of Taxation
Contact Person: Wayne Swanson
Tel. No.: (401) 222-6316
Fax No.: (401) 222-6314
No Exemptions Allowed with the Exception of:
Sale of items for not more than $20 each by nonprofit Rhode Island Eleemosynary organizations for the purpose of youth activities, which the organization is formed to sponsor and support, and be accredited RI elementary and secondary schools for the purpose of those schools or of organized activities of their students.
1a Are local sales and use taxes in your State applied to these groups in the same manner as State sales and use taxes are applied to these groups?
1b Please set forth any comments including a list of groups not listed above whose fundraising activities are exempt from sales and use taxation in your State.
See exception above.
Candies and Confections -Not exempt (3)
Cookies and Other Baked Goods - Exempt
Cheese Products- Exempt
Meat Products - Exempt
Nuts, popcorn and other snack food - Exempt (1)
Other edible items (please identify)
Magazine subscriptions - Not exempt (3)
Paper products (e.g., calendars, cards
stationery, books, gift wrap) - Not exempt (3)
Decorative tins, baskets, other containers - Not exempt (3)
Decorative novelties (mugs, ornaments) - Not exempt (3)
Sundry items (please specify item below) - Not exempt
Clothing - Exempt (not accessories)
Jewelry - Not exempt (3)
Plant and seeds - Not exempt (2 & 3)
Other hard good items - Not exempt
- Taxable if in combination with chocolate, sugar, honey, candy or other confectionery.
- Seeds and plants of a kind the products of which ordinarily food for human consumption are exempt.
- Exempt under exception listed underQ1.
2a Are local sales and use taxes in your State applied to these products in the same manner as State sales and use taxes are applied to these products?
Limits on dollar amount of each item - See exception listed under Q1.
See attached copy of R.I.G.L. 44-18-30 (32)* along with Regulations SU 87-50 and SU 87-13.
From the sale, storage, use or other consumption I this state of sales of items for not more than $20 each by nonprofit Rhode Island eleemosynary organizations, for the purpose of youth activities which such organization is formed to sponsor and support; and by accredited elementary and secondary schools for the purpose of organized activities of the students enrolled therein.
The fundraising group (e.g., school, PTA, church) and
If a resale certificate is not provided by the fundraising group, the company distributing the goods to the fundraising group is responsible.
Price paid by fundraising group to distributor (if a resale certificate is not provided by the fundraising group, the distributors seling price to the fundraising group is the basis for calculating the sales/use tax) and
Otherwise, price paid by consumer to fundraising group