All exhibitors, including those from out of state and those selling non-taxable items, must obtain and display a retail sales permit to be in compliance with Federal, State and Local laws and regulations.

Every participant must have one of the following permit types, no exceptions:

  1. Permanent ‘Permit to make Retail Sales in the State of RI’: if you have an up-to-date yearly renewed permit from the State of Rhode Island, which you will be asked to submit to RISD once you’ve been accepted to RISD Craft. You report your sales & remit any sales tax due quarterly directly to the RI Division of Taxation. When you check out at the end of RISD Craft, you fill out and hand in Sales Reconciliation Worksheet for Permanent Permit holders that you received in your packet.
  2. Temporary ‘Permit to make Retail Sales in the State of RI’: If you are not a RI resident and do not have the permanent permit, you must purchase a Temporary Retail Sales Permit through our office to participate in the sale. Once your are accepted and you have paid the booth fee, you will be mailed the temporary permit to fill out and send back to us, along with a check for $10.00 payable to the ‘RI Division of Taxation’. When you check out at the end of RISD Craft, you must fill out and hand in the Sales Reconciliation Worksheet for Temporary Permit Holders, that you received in your packet, along with payment for any items subject to sales tax. Sales Tax is due, payable by check only, on the day of the sale. Failure to pay tax or turn in the Sales Reconciliation Worksheet will result in ineligibility for future sales. As the sale promoter and main permit holder, RISD is required to collect checks for the sales tax due from all exhibitors who purchase a temporary tax permit. You must collect and remit 7% sale tax on any taxable items, and report your total sales, taxable or not, at the end of the show.




As of December 1, 2013, the State of Rhode Island has enacted a tax exemption for “Artistic Works.” RISD has applied for this blanket exemption and works sold at the sales that are ‘unique’, ‘one-of-a-kind’, or ‘limited edition and signed by the artist’ are exempt from sales tax. Work created for mass production is NOT exempt.

*EXEMPTIONS/DEDUCTIONS INCLUDE: Clothing (not including purses or handbags unless one-of-a-kind), “One of a Kind” or handmade items, and “Limited Edition” Art Works (signed by the artist). You may deduct the full sales amount on exempt items. Works of art are permanent objects, not items designed or intended as a consumable: handmade candles or soaps are therefore not tax exempt.

You must still record your sales for the day, fill out the End-of-sale Reconciliation Worksheet, and obtain a sales permit even if your work is exempt. For any artist with a temporary retail sales permit that does need to charge tax, it is mandatory that a check for any tax due, made out to “RI Division of Taxation,” be turned in at the close of the show.


For Additional information, please visit these websites:

RI Division of Taxation Annual Retail Sales Permit Application:

RI Sales Tax Exemption Application:

RI Division of Taxation Advisory (November 2013):

RI State Council on the Arts ~ additional information and contact info: