--- title: "Do I need a seller's permit to sell on eBay in Rhode Island?" description: "Rhode Island's statutes don't say directly whether marketplace-only sellers need a permit; facilitators collect. The retail permit is free, renewed yearly." canonical: https://resellerindex.com/tax/sellers-permit/rhode-island/ last_updated: 2026-10-23 publisher: "The Reseller Index" --- [Taxes](https://resellerindex.com/tax/) / [Seller's permits by state](https://resellerindex.com/tax/sellers-permit/) / Rhode Island # Do I need a seller's permit to sell on eBay or Poshmark in Rhode Island? The Rhode Island laws and rules we could read don't answer this directly: § 44-18.2-3(E) points a non-collecting marketplace seller with $100,000 of revenue or 200 transactions into the state last year to subsection (I), but (I)'s registration sentence names only remote sellers, referrers and facilitators, and facilitators collect on every marketplace sale whether or not the seller has a permit. Making retail sales in Rhode Island (your own site, a shop, a show) needs a permit to make sales at retail for each place of business, which by statute has no fee but must be renewed every year; flea market vendors get a separate Flea Market Vendor's Permit under the Division's regulation. Rhode Island calls it a permit to make sales at retail, issued by the Rhode Island Division of Taxation. General information, not tax or legal advice. Check with a tax professional about your own situation. Checked against the official pages listed below on Oct 23, 2026. ## Rhode Island in short - **Sell only on marketplaces that collect the tax:** Not stated on the state's pages we checked - **Also sell direct (own site, Facebook, flea market):** Yes: the state says to register; no fee - **Resale certificate:** Rhode Island Resale Certificate - **Garage and occasional sales:** Not stated on the state's pages we checked - **Where to register:** [RI Division of Taxation Combined Online Registration Service (Business Application and Registration)](https://www.ri.gov/taxation/BAR/) ## If you sell only on eBay, Poshmark and other marketplaces The statutes don't say directly whether a seller whose only sales go through marketplaces needs a permit. Section 44-18.2-3(E) says a marketplace seller that isn't collecting and had $100,000 or more of gross revenue or 200 or more separate transactions into Rhode Island in the prior calendar year must comply with subsection (I), but (I)'s registration sentence names remote sellers, referrers and marketplace facilitators, and it has the facilitator collect on all marketplace sales whether or not the marketplace seller has or is required to have a permit. A marketplace seller that accepts a facilitator's collection certificate in good faith may exclude marketplace sales from its returns. The rule: R.I. Gen. Laws § 44-18.2-3(E) and (I); § 44-18.2-2(6). > "A marketplace seller that accepts a marketplace facilitator's collection certificate in good faith may exclude sales made through the marketplace from the marketplace seller's returns under chapters 18 and 19 of title 44." State of Rhode Island General Assembly, [R.I. Gen. Laws § 44-18.2-3, Requirements for non-collecting retailers, referrers, and retail sale facilitators](https://webserver.rilegislature.gov/Statutes/TITLE44/44-18.2/44-18.2-3.htm), R.I. Gen. Laws § 44-18.2-3(I)(ii) Rhode Island's sales and use tax is administered under chapters 44-18 and 44-19 of the General Laws. A marketplace facilitator must collect the tax on all sales made through its marketplace to Rhode Island buyers, whether or not the marketplace seller has a permit. Sources: [R.I. Gen. Laws § 44-18.2-3, Requirements for non-collecting retailers, referrers, and retail sale facilitators](https://webserver.rilegislature.gov/Statutes/TITLE44/44-18.2/44-18.2-3.htm); [R.I. Gen. Laws § 44-18.2-2, Definitions](https://webserver.rilegislature.gov/Statutes/TITLE44/44-18.2/44-18.2-2.htm); [R.I. Gen. Laws § 44-19-1, Annual permit required - Retail business subject to sales tax - Promotion of shows - Revocation of show permit](https://webserver.rilegislature.gov/Statutes/TITLE44/44-19/44-19-1.htm). ## If you also sell direct: your own site, Facebook, flea markets, consignment Every person who wants to engage in the business of making sales at retail in Rhode Island files an application for a permit for each place of business. Show promoters may not let anyone sell taxable goods at a show unless that person is registered and displays a permit. - **Fee:** No fee to register: § 44-19-1 says there shall be no fee for this permit. Flea market vendor's permits are listed separately in the Division's regulation (see below). - **Renewal:** Every permit holder renews annually; a renewal permit runs July 1 through June 30 unless canceled, suspended or revoked. - **Register:** [RI Division of Taxation Combined Online Registration Service (Business Application and Registration)](https://www.ri.gov/taxation/BAR/) > "There shall be no fee for this permit." State of Rhode Island General Assembly, [R.I. Gen. Laws § 44-19-1, Annual permit required - Retail business subject to sales tax - Promotion of shows - Revocation of show permit](https://webserver.rilegislature.gov/Statutes/TITLE44/44-19/44-19-1.htm), R.I. Gen. Laws § 44-19-1(a)(1) Sources: [R.I. Gen. Laws § 44-19-1, Annual permit required - Retail business subject to sales tax - Promotion of shows - Revocation of show permit](https://webserver.rilegislature.gov/Statutes/TITLE44/44-19/44-19-1.htm); [Promoters and Flea Markets (280-RICR-20-70-17)](https://rules.sos.ri.gov/Regulations/Part/280-20-70-17); [Business Registration (RI Division of Taxation Combined Online Registration Service)](https://www.ri.gov/taxation/BAR/). ## Resale certificate: buying inventory without paying sales tax - **The form:** [Rhode Island Resale Certificate](https://rules.sos.ri.gov/Regulations/Part/280-20-70-41) - **Do you need your own permit to give one?** Yes: the state ties the certificate to the buyer's own permit or account number Sellers may accept either the Streamlined Sales Tax Certificate of Exemption or a Rhode Island Resale Certificate in the form the Tax Administrator prescribes. The Rhode Island certificate is signed by the purchaser, shows its name, address and the general character of what it sells, and bears its seller's permit number, unless it isn't required to hold one (for example, because it makes no sales in the state) and notes that instead. Also accepted: Rhode Island's regulation says sellers may accept the Streamlined Sales Tax Certificate of Exemption. ### Thrift stores, estate sales and yard sales The state pages we checked don't say anything specific about using a resale certificate at a thrift store, estate sale or yard sale. A certificate is given to a seller who would otherwise charge you tax, so whether a particular store takes one is between you and that seller; ask before you buy. > "Sellers may accept either the Streamlined Sale Tax Certificate of Exemption or a Rhode Island Resale Certificate from a purchaser who purchases property for resale." Rhode Island Department of State, [Resale, Certificates, Wholesalers, Distributors, and Replacement Parts (280-RICR-20-70-41)](https://rules.sos.ri.gov/Regulations/Part/280-20-70-41) Sources: [Resale, Certificates, Wholesalers, Distributors, and Replacement Parts (280-RICR-20-70-41)](https://rules.sos.ri.gov/Regulations/Part/280-20-70-41). ## Garage sales, yard sales and other occasional sales Not stated on the state's pages we checked. The Rhode Island sources we could read don't address garage, yard or other occasional sales by individuals. Sources: [R.I. Gen. Laws § 44-18-30, Gross receipts exempt from sales and use taxes](https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-30.htm). ## Worked examples ### The 200-transaction test A seller outside Rhode Island shipped 210 orders into the state last calendar year, $3,150 in all, every one through a marketplace. That is far under $100,000 but over the 200-transaction test in § 44-18.2-3(E), which points it to subsection (I); that subsection's registration sentence names remote sellers, referrers and facilitators, and a seller holding each facilitator's collection certificate may exclude those sales from its returns. Ask the Division or a tax professional how that applies before relying on it. ### Weekend flea market vendor The Division's flea market regulation (effective January 4, 2022) says flea market vendors register for a Flea Market Vendor's Permit rather than using a retail sales permit, and lists fees of $120 a year, $40 a quarter or $10 for 30 days at one location. Confirm the current fee with the Division, since § 44-19-1, as amended in 2021, provides no fee for the regular retail sales permit. ## Edge cases and details - Under the flea market regulation, flea market vendors may not issue resale certificates; an annual or quarterly flea market vendor gives a copy of its permit instead, and a 30-day permit holder can't buy tax-free for resale. - The regulation lists a penalty of $10 per booth per day for a flea market vendor operating without proper registration. - The flea market regulation says vendors selling only nontaxable items, such as clothing, register for a special permit at no cost and display it. - Under the same regulation, a flea market vendor still collects tax on taxable sales but files a return only if its tax for the registration period exceeds the registration fee it paid; an annual registrant whose tax tops $120 files by January 20 of the next year. - At shows, the promoter collects the tax from each out-of-state person renting space to sell taxable goods, under the promoters regulation. - The online registration service is for new businesses; permit renewals are made through the Division's tax portal, not the registration form. ## What to do 1. Out of state and marketplace-only: count last year's Rhode Island orders and revenue; at 200 orders or $100,000, check with the Division or a tax professional about registering, and keep each facilitator's collection certificate. 2. Selling at retail in Rhode Island: apply through the Combined Online Registration Service for a permit to make sales at retail (no fee), and renew it each year. 3. Selling at flea markets: ask the Division about the Flea Market Vendor's Permit before your first market. 4. Buying inventory: give suppliers the Rhode Island Resale Certificate with your permit number, or the Streamlined certificate. ## Common questions ### Is there a fee for a Rhode Island sales permit? R.I. Gen. Laws § 44-19-1 says there shall be no fee for the permit to make sales at retail; it must be renewed annually. ### Can a Rhode Island flea market vendor use a resale certificate? No. The Division's regulation says flea market vendors may not issue resale certificates; annual and quarterly flea market permit holders give suppliers a copy of the permit instead. ## Related - [Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table](https://resellerindex.com/tax/sellers-permit/) - [Rhode Island: marketplace sales tax and 1099-K rules](https://resellerindex.com/tax/states/rhode-island/) - [Pennsylvania: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/pennsylvania/) - [South Carolina: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/south-carolina/) - [Form 1099-K for resellers: the federal test](https://resellerindex.com/guides/1099-k-for-resellers/) - [Do eBay's fees apply to the sales tax a buyer pays?](https://resellerindex.com/guides/ebay-fees-on-sales-tax/) - [Where each selling app keeps its sales report](https://resellerindex.com/guides/sales-reports-for-taxes/) ## General information, not tax or legal advice This page summarizes Rhode Island's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Rhode Island Division of Taxation directly. ## Sources Official pages this page is built from, with the day each was read. - State of Rhode Island General Assembly: [R.I. Gen. Laws § 44-18.2-3, Requirements for non-collecting retailers, referrers, and retail sale facilitators](https://webserver.rilegislature.gov/Statutes/TITLE44/44-18.2/44-18.2-3.htm); read Oct 23, 2026. $100,000 and 200-transaction tests; facilitators collect; collection certificate lets sellers exclude marketplace sales. - State of Rhode Island General Assembly: [R.I. Gen. Laws § 44-18.2-2, Definitions](https://webserver.rilegislature.gov/Statutes/TITLE44/44-18.2/44-18.2-2.htm); read Oct 23, 2026. Marketplace seller defined whether or not required to register. - State of Rhode Island General Assembly: [R.I. Gen. Laws § 44-19-1, Annual permit required - Retail business subject to sales tax - Promotion of shows - Revocation of show permit](https://webserver.rilegislature.gov/Statutes/TITLE44/44-19/44-19-1.htm); read Oct 23, 2026. Permit per place of business; no fee; annual renewal July 1 to June 30; show promoters. - State of Rhode Island: [Business Registration (RI Division of Taxation Combined Online Registration Service)](https://www.ri.gov/taxation/BAR/); read Oct 23, 2026. Online registration for a permit to make sales at retail; renewals through the tax portal. - Rhode Island Department of State: [Resale, Certificates, Wholesalers, Distributors, and Replacement Parts (280-RICR-20-70-41)](https://rules.sos.ri.gov/Regulations/Part/280-20-70-41), dated Jan 4, 2022; read Oct 23, 2026. Rhode Island Resale Certificate contents; Streamlined certificate accepted; flea market vendors can't issue resale certificates. - Rhode Island Department of State: [Promoters and Flea Markets (280-RICR-20-70-17)](https://rules.sos.ri.gov/Regulations/Part/280-20-70-17), dated Jan 4, 2022; read Oct 23, 2026. Flea Market Vendor's Permit and fees; $10 per booth per day penalty; promoters collect from out-of-state vendors. - State of Rhode Island General Assembly: [R.I. Gen. Laws § 44-18-30, Gross receipts exempt from sales and use taxes](https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-30.htm); read Oct 23, 2026. Exemption list checked; no casual or occasional sale exemption found in it. Subscribe: https://resellerindex.com/subscribe/ --- The Reseller Index Researched and drafted with AI assistance from each platform's and carrier's own published pages. A full-time reseller runs The Reseller Index and will edit every newsletter issue once the newsletter starts. 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