Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 7 - Social Clubs (280-RICR-20-70-7)
Section 280-RICR-20-70-7.6 - Social and Fraternal Organizations

1. Generally, the sale of tangible personal property to social and fraternal organizations is taxable. Such organizations include fraternal societies, trade or professional associations, lodges, orders and their auxiliaries and other similar organizations. These organizations are not exempt under the provisions of §44-18-30(5). The tax applies whether such sales are made to members or other persons.

1. If such an organization operates a cafeteria, soda fountain or other eating or beverage facility or sells athletic equipment or other tangible personal property, it must obtain a sales tax permit and pay the tax to the state on total receipts from such sales.