Bristol County, Rhode IslandSales Tax Rate 2025

Businesses are required to collect sales tax in Bristol if they have a sales tax nexus in Rhode Island and sell to residents of Bristol, whether at a physical location within the county or online.

Physical Nexus: This occurs when a business has a tangible presence in the state. Examples include having a store, warehouse, office, or employees in Rhode Island if your business operates any of these within the state, you have a physical nexus and must collect sales tax from customers in Bristol.

Economic Nexus: This is based on the volume of sales or number of transactions a business conducts in the state. For instance, if your business exceeds a certain threshold of sales or transactions in Rhode Island which is often defined as a specific dollar amount or number of transactions, you establish economic nexus. This means even if you don’t have a physical presence in the state, you are still required to collect sales tax from customers in Bristol.