State of Rhode Island - Division of Taxation
Sales and Use Tax
Regulation SU 88-124
An individual holding a yard or garage sale will not be required to obtain a permit to make sales at retail if:
- The individual is selling his or her own goods or property only, and
- 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
DATE FILED: December 9, 1988
EFFECTIVE DATE: December 31, 1988