Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 37 - Casual Sales Generally (280-RICR-20-70-37)
Section 280-RICR-20-70-37.9 - Yard/Garage Sales
Universal Citation: 280 RI Code of Rules 20 70 37.9
Current through September 18, 2024
A. 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.
B. Exemption is limited to one (1) such event of no more than two (2) days duration each during any calendar year
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