The
Rhode Island Division of Taxation reminds taxpayers and tax professionals that
changes enacted during the 2025 legislative session will impact short-term
rentals. In Rhode Island, short-term rentals include all rentals of lodging where
the rental period is 30 consecutive days or fewer. Two changes impacting such short-term
rentals will go into effect January 1, 2026.
More information is available in Advisory 2025-16.