Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

Rhode Island

Physical Nexus in Rhode Island

A business is considered to have physical nexus if …

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the state for the purpose of taking orders or making sales

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in Rhode Island

A business is considered to have economic nexus in Rhode Island if it made $100,000 or more in sales OR 200 transactions in the preceding calendar year.

What’s included?

  • Gross sales of tangible personal property, prewritten computer software delivered electronically or by load and leave, vendor-hosted prewritten computer software, specified digital products
  • Taxable services delivered in the state
  • Exempt sales

What’s not included?

  • Exempt services