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Sales Tax Regulations

State of Rhode Island - Division of Taxation

Sales and Use Tax

Regulation SU 88-124

 

Yard/Garage Sales

An individual holding a yard or garage sale will not be required to obtain a permit to make sales at retail if:

  1. The individual is selling his or her own goods or property only, and
  2. The sale is held at the residence of the individual and is not part of a block sale or a flea market operation.

Exemption is limited to one (1) such event of no more than two (2) days duration each during any calendar year.


R. GARY CLARK
TAX ADMINISTRATOR
DATE FILED: December 9, 1988
EFFECTIVE DATE: December 31, 1988