Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 51 - Hotels and Other Accommodations (280-RICR-20-70-51)
Section 280-RICR-20-70-51.11 - Hotel Tax on Hotels and Other Accommodations

1. A state hotel tax is imposed at the rate provided in R.I. Gen. Laws § 44-18-36.1(a) upon the total consideration charged for occupancy of any space furnished by any hotel, travel packages, or room seller as defined in R.I. Gen. Laws § 44-18-7.3(b) in this state. A house, condominium, or other residential dwelling shall be exempt from the five percent (5%) state hotel tax under this subsection if the house, condominium, or other residential dwelling is rented in its entirety. The state hotel tax is in addition to any sales tax imposed. The state hotel tax is administered and collected by the division of taxation and unless provided to the contrary in this chapter, all the administration, collection, and other provisions of R.I. Gen. Laws Chapters 44-18 and 44-19 apply.

2. A local hotel tax is imposed at a rate as provided in R.I. Gen. Laws § 44-18-36.1(b) upon the total consideration charged for occupancy of any space furnished by any hotel in this state, in addition to all other taxes and fees now imposed by law. The local hotel tax shall be administered and collected in accordance with § 51.11(A)(3)(a) of this Part.

3. Short term rentals (consisting of a rental period of thirty (30) days or less) of a residential dwelling are subject to hotel tax as follows:

4. A residential dwelling rented for more than thirty (30) consecutive days or for one calendar month is not subject to either hotel tax (or sales tax).

5. Notwithstanding the provisions of § 51.11(A) of this Part, the city of Newport shall have the authority to collect from hotels located in the city of Newport the hotel tax imposed.