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Streamlined Sales Tax

State of Rhode Island
Division of Taxation
One Capitol Hill
Providence, RI 02908

Effective January 1, 2007


Under the new legislation, R.I.G.L. 44-18-30(10)(ii) and 44-18-30(11) exempts the sale of:

  • durable medical equipment for home use only
  • mobility enhancing equipment
  • prosthetic devices sold on prescription


Under the new legislation, R.I.G.L. 44-18-30(10)(i) sales of grooming and hygiene products are not exempt.



“Durable medical equipment” means equipment including repair and replacement parts which can withstand repeated use; is primarily and customarily used to serve a medical purpose; generally not useful to a person in the absence of illness or injury; and is not worn in or on the body.

“Mobility enhancing equipment” means equipment including repair and replacements part which is primarily and customarily used to provide or increase the ability to move from one place to another and which is appropriate for use either in a home or a motor vehicle; is not generally used by persons with normal mobility; and does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer.

“Prosthetic device” means a replacement, corrective, or supportive device including repair and replacement parts worn on or in the body to artificially replace a missing portion of the body; prevent or correct physical deformity or malfunction; or support a weak or deformed portion of the body.

Under the new legislation, R.I.G.L. 44-18-30(10)(i), sales of the following are exempt:

  • Medicines and drugs which are sold on a doctor's prescription
  • Over the counter drugs


“Over-the-counter drug” means a drug that contains a label that identifies the product as a drug as required by 21 C.F.R. 201.66. The label must contain:

  1. A “Drugs Fact” panel; or
  2. A statement of the “active ingredient(s) with a list of those ingredients contained in the compound, substance or preparation


“Grooming and Hygiene Products”

Over-the-counter drug does not include “grooming and hygiene products." (defined below)

“Grooming and hygiene products” are soaps and cleaning solutions, shampoo, toothpaste, mouthwash, antiperspirants, and suntan lotions and screens, regardless of whether the items meet the definition of “over-the-counter drug.

For further information on medicines, drugs; and grooming and hygiene products, refer to Regulation SU 07-60.