Latently-infected CD4+ T cells are widely considered to be the major barrier to a cure for HIV. Much of our understanding of HIV latency comes from latency models and blood cells, but most HIV-infected cells reside in lymphoid tissues such as the gut. We hypothesized that tissue-specific environments may impact the mechanisms that govern HIV expression. To assess the degree to which different mechanisms inhibit HIV transcription in the gut and blood, we quantified HIV transcripts suggestive of transcriptional interference (U3-U5; "Read-through"), initiation (TAR), 5' elongation (R-U5-pre-Gag; "Long LTR"), distal transcription (Nef), completion (U3-polyA; "PolyA"), and multiple splicing (Tat-Rev) in matched peripheral blood mononuclear cells (PBMCs) and rectal biopsies, and matched FACS-sorted CD4+ T cells from blood and rectum, from two cohorts of ART-suppressed individuals. Like the PBMCs, rectal biopsies showed low levels of read-through transcripts (median = 23 copies/106 cells) and a gradient of total (679)>elongated(75)>Nef(16)>polyadenylated (11)>multiply-spliced HIV RNAs(<1) [ppolyadenylated>multiply-spliced transcripts, but the ratio of total to elongated transcripts was 6-fold lower than in blood CD4+ T cells (P = 0.016), suggesting less of a block to HIV transcriptional elongation in rectal CD4+ T cells. Levels of total transcripts per provirus were significantly lower in rectal biopsies compared to PBMCs (median 3.5 vs. 15.4; P = 0.008) and in sorted CD4+ T cells from rectum compared to blood (median 2.7 vs. 31.8; P = 0.016). The lower levels of HIV transcriptional initiation and of most HIV transcripts per provirus in the rectum suggest that this site may be enriched for latently-infected cells, cells in which latency is maintained by different mechanisms, or cells in a "deeper" state of latency. These are important considerations for designing therapies that aim to disrupt HIV latency in all tissue compartments. Available antiretroviral drugs significantly prolong life expectancy and reduce morbidity in people living with HIV. However, HIV can escape host immune responses and drug treatment by establishing a reversibly silent ("latent") infection in CD4+ T cells. This latent infection represents the major barrier to a cure. While much of the research to date has highlighted the importance of peripheral CD4+ T cells as reservoirs for latent HIV, it is becoming increasingly apparent that the gut may play an integral role as a major tissue reservoir for HIV. In this study, we show that the transcriptional blocks that underlie HIV latency in CD4+ T cells differ in the blood and gut. In HIV-infected people on effective treatment, the major blocks to HIV transcription in blood cells occur at transcriptional elongation, distal transcription/polyadenylation (completion), and splicing. In the gut, the major block to HIV transcription occurs at transcriptional initiation, suggesting that HIV latency is maintained by different mechanisms in the gut, which may be enriched for latently-infected cells and/or cells in a "deeper" state of latency. These differences in the blocks to HIV transcription are important to consider in designing therapies that aim to cure HIV.