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.
Pass-through Entity Election Forms In accordance with changes signed into law in June of 2022, a larger business registrant will be required to use electronic means to file returns and remit taxes to the State of Rhode Island for tax periods beginning on or after January 1, 2023. Visit our Electronic Filing Mandate page for more information on this requirement. For those not subject to this electronic filing requirement: All forms supplied by the Division of Taxation are in Adobe Acrobat (PDF) format To have forms mailed to you, please call 401.574.8970 Most forms now contain a 1D barcode. Please use Microsoft Edge to get the best results when downloading a form. Firefox users will need to change their Portable Document Format to allow the use of Adobe Acrobat Reader. Unless noted otherwise, completed forms should be sent to: Rhode Island Division of Taxation One Capitol Hill Providence, RI 02908 2023 RI-PTE (2023) Pass-through Entity Election Tax Return PDF file, less than 1mbmegabytes RI-1099E (2023) Pass-through Entity Election Withholding Return PDF file, less than 1mbmegabytes BUS-EST (2024) PDF file, less than 1mbmegabytes BUS-EXT (2023) PDF file, less than 1mbmegabytes BUS-V (2023) PDF file, less than 1mbmegabytes