UPDATE: Licensing and enforcement of ENDS products On December 19, 2024, the United States District Court for the District of Rhode Island denied an injunction sought by plaintiffs to enjoin the flavored ENDS ban. At this time, the flavored ENDS ban will be enforceable on its effective date of January 1, 2025.Licensing and enforcement of Electronic Nicotine-Delivery System (ENDS) products, also known as ecigarettes or vapes, are being transitioned to the Rhode Island Division of Taxation. For more information, please see the Division’s Notice and/or visit the ENDS tax webpage.
COVID-19 Information Welcome to the Rhode Island Division of Taxation's COVID-19 Information page. This page is intended to provide information and updates related to COVID-19's effects on Taxation. Please visit our RI Grants page for information on COVID related Grant Programs. Check back as this page and the following table will be updated as information becomes available. Please see the following items, and the table below, for information currently available. MASKS REQUIRED WHEN VISITING OFFICE The Division has posted a reminder that masks are required when visiting the Division's office. For more information, click here. posted 08/20/2021 APPLICATION DEADLINES APPROACH FOR GRANT PROGRAMS The deadlines are right around the corner for applications for two grant programs for certain businesses suffering losses amid the coronavirus (COVID-19) pandemic. Don't miss this opportunity - apply now. For more information, click here. posted 12/13/2020 GRANT PROGRAM MODIFIED TO ALLOW CERTAIN APPLICANTS TO USE GROSS RECEIPTS In response to concerns raised by the impacted business community, the Rhode Island Division of Taxation has modified the Rhode Island on Pause Grant Program to provide certain industries the option to report the tax filer’s Rhode Island gross receipts. Businesses eligible to use Gross Receipts include: Indoor Recreation and Entertainment Establishments, Gyms and Fitness Centers, Indoor Sports Facilities, and Event Support Professionals. For more information, click here. To go directly to the grant program's updated webpage, click here. posted 12/02/2020 APPLY NOW FOR GRANTS FOR BUSINESSES AFFECTED BY NEW COVID RESTRICTIONS The online application is available now for grants for eligible businesses that will be subject to restrictions amid the two-week pandemic-related pause which begins soon. For more information, see the grant program's webpage, which includes the online application as well as answers to frequently asked questions. For today's announcement, click here. To go directly to the grant program's webpage, click here. posted 11/27/2020 GRANTS FOR BUSINESSES AFFECTED BY LATEST COVID RESTRICTIONS Governor Gina M. Raimondo today announced grants for eligible businesses that will be subject to restrictions amid the two-week pause which begins soon. For more information, see the webpage the Division launched today, which includes answers to frequently asked questions about the new grant program. Please click here. posted 11/25/2020 GRANTS FOR RESTAURANTS AND BARS Reminder about grants available for restaurants and bars required to close earlier than usual due to coronavirus (COVID-19) pandemic. For more information, click here. posted 11/24/2020 Online application form, webpage, and FAQs now available for relief program for restaurants and bars that must close earlier than usual due to the coronavirus (COVID-19) pandemic. For more information, click here. posted 11/09/2020 Governor Gina M. Raimondo today announced a relief program for restaurants and bars that must close earlier than usual due to the coronavirus (COVID-19) pandemic. For more information, click here. posted 11/05/2020 VOLUNTEER TAX-PREPARATION SITES Although many volunteer tax-preparation sites are closed due to the coronavirus (COVID-19) pandemic, some sites remain open. To learn more about which Volunteer Income Tax Assistance (VITA) sites continue to prepare returns, click here. posted 06/11/2020 MORE DEADLINES MOVED TO JULY 15, 2020 The Rhode Island Division of Taxation has postponed more filing and payment deadlines to July 15, 2020. The move mainly involves quarterly estimated payments of personal and business income tax that would normally be due June 15, 2020. See today's announcement for a full explanation of what filings and payments are affected. posted 05/21/2020 USE OF FACE MASKS In order to control the spread of the coronavirus (COVID-19), and in accordance with Governor Gina M. Raimondo’s Executive Order 20-24, the Rhode Island Division of Taxation encourages any member of the public entering the Powers Building (where the Division of Taxation is located) to have a face mask/covering while in the building. The Division continues to encourage taxpayers, tax preparers, and others to use the Division's website, phone system, email system, and portal, instead of visiting the Division's office, in order to help control transmission of the coronavirus. Virtually all services the Division provides are available online or by phone. To learn more, click here. posted 04/17/2020 ADMINISTRATIVE HEARINGS In light of the ongoing state of emergency related to the COVID-19 pandemic, many administrative hearings scheduled to take place in the coming weeks must be postponed and rescheduled. If you have a matter scheduled for preliminary review with the RI Division of Taxation on or before June 1, 2020, please contact the Tax Division at the number listed in the notice scheduling the review to either reschedule or arrange for a phone conference. All formal administrative hearings shall be postponed until a date after May 25, 2020. You will receive correspondence with a rescheduled hearing date. All prehearing conferences and status conferences are not postponed, but arrangements may be made to reschedule or for the conferences to take place via telephone. The individual attorney assigned to the conference will contact you directly regarding either rescheduling or coordinating a telephone conference. Should you have any questions, please feel free to contact the RI Division of Taxation at (401) 574-8829. posted 03/30/2020 APRIL FILING DEADLINE In conjunction with announcements made by United States Treasury Secretary Steven T. Mnuchin and Rhode Island Governor Gina M. Raimondo on March 20, 2020, involving the April 15, 2020, deadline for certain tax filings and tax payments, the Division of Taxation has postponed the filing-and-payment deadline for individuals and certain entities to July 15, 2020. Click here for details. posted 03/27/20 SALES TAX The Rhode Island Division of Taxation understands the difficulty that many businesses, including small businesses and retailers, are facing during this unprecedented crisis. To that end, the Division would like to remind businesses that the Rhode Island Commerce Corporation has information about low-interest federal disaster loans for working capital to Rhode Island small businesses that are suffering substantial economic injury as a result of the coronavirus. For details, including links to applications, hotlines, and other resources, please see: https://commerceri.com/covid-19/. The Division also would like to remind businesses that the deadline is Friday, March 20, 2020, for remitting sales tax, meals and beverage tax, and certain other levies. These amounts represent taxes that the businesses’ customers paid during February 2020 and that the businesses held in trust, by law, for remitting to the State of Rhode Island. For more information about the penalties for misappropriating these amounts, please see Rhode Island General Laws Sections 44-19-35 through 37. The Division also would like to remind businesses and other taxpayers that under Regulation 280-RICR-20-00-4 (“Taxpayer Rights and Responsibilities “), they have the express right to request that penalties be abated where there was no negligence or intentional disregard of the law. -- posted 03/19/20