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-20-70-51.6 - Sales Tax on Hotels and Other Accommodations (Other Than Residential Dwellings)

1. Sales and use tax is imposed on the sale, storage, use, or other consumption in this state at the rate as provided in R.I. Gen. Laws §§ 44-18-18 and 44-18-20 on the rental charges for living quarters in hotels, motels, inns, tourist/lodging houses and tourist camps. Tax is imposed on the rental charges for the first thirty (30) consecutive days of each rental period. The portion of the rental period that exceeds thirty (30) consecutive days is not subject to sales (or hotel) tax.

2. Any break in occupancy results in the creation of a new and separate rental. A break occurs when a guest terminates his occupancy by checking out or by transferring from one hotel to another hotel, even if such hotels are operated by the same owner. The tax will apply to charges for such new and separate rentals in the same manner and to the same extent as though such guest had just checked in for the first time, and the thirty (30) day taxable period starts all over.

3. In the event that an occupant has a documented agreement covering a rental period of twelve (12) months or more, the entire charge including the first thirty (30) consecutive days of such occupancy are not subject to sales or hotel tax. For leases covering a period of less than twelve (12) months, the first thirty (30) consecutive days are subject to both sales and hotel tax.

4. Where a hotel rents a room designed as living quarters (i.e., a bedroom, suite, etc.) and the room or suite is rented to a business for display or conference purposes, rental charges made for such accommodations will be subject to tax.