RI

Rhode Island DTC compliance

Registration, tax, and operational requirements for shipping wine direct-to-consumer in Rhode Island. Every rule traces to a primary source.

Prohibited

DTC wine shipping is prohibited in Rhode Island today.

Statute

“It shall be unlawful for any person in the business of selling intoxicating beverages”

https://webserver.rilegislature.gov/Statutes/TITLE3/3-4/3-4-8.htm

Compliance reference

  • Excise tax collected by

    Preliminary

    No rule in jurisdiction

  • Direct shipping allowed

    Preliminary

    No

  • Sales tax collected by

    Single source

    Shipper

  • Age verification required

    Cross-source verified

    Yes

  • Volume limit basis

    Preliminary

    Per winery per year

  • Common carrier delivery allowed

    Single source

    No

  • Permit required

    Single source

    No

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

    This RI reference text was published 2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.

Sales-tax rate

Base state sales-tax rate

Cross-source verified

7%

Confirmed across ≥2 independent governmental/industry sources.

Rate facts

Bond amount (maximum)
—
Bond amount (minimum)
—
Bond basis formula
—
Bond required
No
Excise rate by alcohol class
rate 1.4 — ABV bands withheld pending source verification
Excise rate basis
Per gallon
Excise rate per unit
$1.40
Federal basic permit required
—
Franchise tax required
No
Litter tax required
No
Monthly zero-sales report required
No
Economic nexus threshold
$100,000
Permit application form
—
Permit application URL
—
Product registration required
—
Maximum local sales-tax add-on
0%
State sales-tax rate
7%
Single local use-tax rate option
No

Primary sources

3