NEW: Licensing and enforcement of ENDS products 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.
Notices Below please find the Notices we have issued grouped by year. 2024 Notices Below are the Notices issued in 2024. 2024 Notice 2024-01 RI filing requirements for LLCs - March 15, 2024 PDF file, less than 1mbmegabytes Notice 2024-02 Notice to IFTA Filers Regarding Online Filing and Payments - April 1, 2024 PDF file, less than 1mbmegabytes Notice 2024-03 Notice of Recent Law Changes - Tax Electronic Nicotine-Delivery System Products and Changes to Current Tobacco Products Tax Requirements PDF file, less than 1mbmegabytes Notice 2024-04 Notice of Recent Law Changes PDF file, less than 1mbmegabytes Notice 2024-05 Notice to All Rhode Island Cigarette Dealers PDF file, less than 1mbmegabytes Notice 2024-06 Notice to All Rhode Island Cigarette Distributors PDF file, less than 1mbmegabytes Notice 2024-07 Notice to All Cigarettes, Other Tobacco Products (OTP), and Electronic Nicotine-Delivery System (ENDS) Products Distributors PDF file, less than 1mbmegabytes 2023 Notices Below are the Notices issued in 2023. 2023 Notice 2023-01 RI Filing requirements for LLCs - March 6, 2023 PDF file, less than 1mbmegabytes Notice 2023-02 Notice to Hospitals Regarding Hospital Licensing Fee - July 27, 2023 PDF file, less than 1mbmegabytes Notice 2023-03 Notice to IFTA Filers Regarding Online Filing and Payments - October 31, 2023 PDF file, less than 1mbmegabytes 2022 Notices Below are the Notices issued in 2022. 2022 Notice 2022-01 Cashier Office Hours PDF file, less than 1mbmegabytes Notice 2022-02 Notice to Hospitals Regarding Hospital Licensing Fee PDF file, less than 1mbmegabytes 2021 Notices Below are the Notices issued in 2021. 2021 Notice 2021-08 Entity Filing Requirements PDF file, less than 1mbmegabytes Notice 2021-07 LLC Filing Requirements PDF file, less than 1mbmegabytes Notice 2021-04 (Revised 01/13/2022) Real Estate Conveyance Tax Changes PDF file, less than 1mbmegabytes Notice to Taxpayers PDF file, less than 1mbmegabytes Notice_2021_01_PPP_loans_07_07_21_final PDF file, less than 1mbmegabytes Notice_2021_02_hospital_licensing_fee_07_07_21_final PDF file, less than 1mbmegabytes Notice_2021_03_employer_tax_07_07_21_final PDF file, less than 1mbmegabytes Notice_2021_05_sales_permit_fee_07_07_21_final PDF file, less than 1mbmegabytes Notice_2021_06_tax_credits_07_07_21_final PDF file, less than 1mbmegabytes 2020 Notices Below are the Notices issued in 2020. 2020 Notice_2020_01_exempt_interest_02_26_20 PDF file, less than 1mbmegabytes Notice_2020_02_admin_hearings_03_30_20_final PDF file, less than 1mbmegabytes Notice_2020_03_LLC_filing_requirements_09_02_20_final PDF file, less than 1mbmegabytes Notice_2020_04_entity_filing_requirements_general_09_02_20_final PDF file, less than 1mbmegabytes 2019 Notices Below are the Notices issued in 2019. 2019 Notice_2019_03_gas_tax_inflation_adjustment_06_06_19 PDF file, less than 1mbmegabytes Notice_2019_entity_filing_requirements_04_22_19_final PDF file, less than 1mbmegabytes Notice_2019_LLC_obligations_04_22_19_final PDF file, less than 1mbmegabytes 2018 Notices Below are the Notices issued in 2018. 2018 FAQs on non-collecting retailer notices -- 02-02-18 PDF file, less than 1mbmegabytes Notice for SOS on LLCs PDF file, less than 1mbmegabytes Notice_2018_01_ investigation_guard_services_ 06_25_18 PDF file, less than 1mbmegabytes Notice_2018_02_Tax_incentive_reporting_07_2018 PDF file, less than 1mbmegabytes Notice_2018_04_Entity_filing_requirements_10_24_18 PDF file, less than 1mbmegabytes 2017 Notices Below are the Notices issued in 2017. 2017 Notice 2017-01 -- gas tax PDF file, less than 1mbmegabytes Notice 2017-03 -- Retail Sale Facilitator Notice -- 08-04-17 PDF file, less than 1mbmegabytes Notice 2017-04 -- Referrer Notice -- 08-04-17 PDF file, less than 1mbmegabytes Notice 2017-05 -- Non-collecting Retailer Website Notice -- 08-04-17 PDF file, less than 1mbmegabytes Notice 2017-06 -- Non-collecting Retailer January 31 Notice -- 08-04-17 PDF file, less than 1mbmegabytes Notice 2017-07 -- Non-collecting Retailer Checkout Notice -- 08-04-17 PDF file, less than 1mbmegabytes Notice 2017-08 -- Non-collecting Retailer Attestation -- 08-04-17 PDF file, less than 1mbmegabytes Notice 2017-09 -- Non-collecting Retailer Advisory -- 08-04-17 PDF file, less than 1mbmegabytes Notice 2017-10 -- Non-collecting Retailer 48 Hour Notice -- 08-04-17 PDF file, less than 1mbmegabytes Notice 2017-11 -- cigarette tax increase for dealers 08-04-17 PDF file, less than 1mbmegabytes Notice 2017-12 -- cigarette tax increase for distributors 08-04-17 PDF file, less than 1mbmegabytes Notice 2017-13 -- Notice to motor vehicle dealers (informal version) PDF file, less than 1mbmegabytes Notice 2017-14 -- Notice to motor vehicle dealers (official version) PDF file, less than 1mbmegabytes Notice to Taxpayers - July 2017 PDF file, less than 1mbmegabytes 2016 Notices Below are the Notices issued in 2016. 2016 Notice 2016-01 -- Entity filing requirements PDF file, less than 1mbmegabytes Notice 2016-02 -- Transportation network companies -- 06-30-16 PDF file, less than 1mbmegabytes Notice 2016-03 -- Tax credits and incentives PDF file, less than 1mbmegabytes Notice 2016-04 -- Propane used for electricity generation PDF file, less than 1mbmegabytes Notice 2016-05 -- motor vehicle use tax PDF file, less than 1mbmegabytes Notice 2016-06 -- limited service poster (longer version) PDF file, less than 1mbmegabytes Notice 2016-07 -- limited service poster (shorter version) PDF file, less than 1mbmegabytes Notice 2016-08 -- servicio limitado PDF file, less than 1mbmegabytes Notice 2016-09 -- Guide for surplus lines PDF file, less than 1mbmegabytes 2015 Notices Below are the Notices issued in 2015. 2015 Notice 2015-01 -- Complimentary drinks at restaurants PDF file, less than 1mbmegabytes Notice 2015-02 -- Motor fuel tax increase PDF file, less than 1mbmegabytes Notice 2015-03 -- Heating fuels, electricity, gas PDF file, less than 1mbmegabytes Notice 2015-04 -- Tax on rental of residential dwellings PDF file, less than 1mbmegabytes Notice 2015-05 -- Imaging surcharge repeal PDF file, less than 1mbmegabytes Notice 2015-06 -- Outpatient surcharge repeal PDF file, less than 1mbmegabytes Notice 2015-07 -- Hospital licensing fee change PDF file, less than 1mbmegabytes Notice 2015-08 -- Cigarette dealers PDF file, less than 1mbmegabytes Notice 2015-09 -- Cigarette distributors PDF file, less than 1mbmegabytes Notice 2015-10 -- Entities receiving certain credits, incentives PDF file, less than 1mbmegabytes Notice 2015-12 -- Smoking bars PDF file, less than 1mbmegabytes Notice 2015-13 -- Real Estate Company Acquisition -- 09-02-15 PDF file, less than 1mbmegabytes Notice 2015-14 -- Room Resellers PDF file, less than 1mbmegabytes Notice 2015-15 -- Hosting Platforms PDF file, less than 1mbmegabytes Notice 2015-16 -- service restrictions (v.1) -- 10-26-15 PDF file, less than 1mbmegabytes Notice 2015-17 -- service restrictions (v.2) -- 10-26-15 PDF file, less than 1mbmegabytes What is a Use Tax? One page Notice explains the use tax in plain language PDF file, less than 1mbmegabytes 2014 Notices Below are the Notices issued in 2014. 2014 Notice 2014-01 -- Cigarette dealers, distributors PDF file, less than 1mbmegabytes Notice 2014-07 -- Real estate conveyance tax, RE professionals PDF file, less than 1mbmegabytes Notice 2014-08 -- Real estate conveyance tax, cities and towns PDF file, less than 1mbmegabytes Notice on Form 1040H 12-10-14 PDF file, less than 1mbmegabytes Taxation 1040H Notice -- in Spanish -- 12-18-14 aaa PDF file, less than 1mbmegabytes 2013 Notices Below are the Notices issued in 2013. 2013 Litter Letter Notice 2013 PDF file, less than 1mbmegabytes Notice 2013-01 - Alcoholic beverage wholesalers PDF file, less than 1mbmegabytes Notice 2013-01 - Alcoholic beverage wholesalers PDF file, less than 1mbmegabytes Notice 2013-03 -- Alcoholic Bev return PDF file, less than 1mbmegabytes 2012 Notices Below are the Notices issued in 2012. 2012 Notice 2012-06 - Repeal of tax on package tours 06-22-12 PDF file, less than 1mbmegabytes Notice 2012-12 Alcoholic Bev Retailers PDF file, less than 1mbmegabytes Notice 2012-13 Alcoholic Beverages Import PDF file, less than 1mbmegabytes Rhode Island Division of Taxation -- Motor Carrier Relief -- Notice 2012-11 PDF file, less than 1mbmegabytes 2011 and Prior Year Notices Below are the Notices issued in 2011 and prior. 2011 and prior years biodiesel notice final PDF file, less than 1mbmegabytes Bottle Container Notice 05 02 08 PDF file, less than 1mbmegabytes Notice - 2010 Hospital Licensing Fee PDF file, less than 1mbmegabytes Notice - 2010 Surplus Line Tax Rate Change PDF file, less than 1mbmegabytes Retailer_definition_NoticeC PDF file, less than 1mbmegabytes
Notice 2024-02 Notice to IFTA Filers Regarding Online Filing and Payments - April 1, 2024 PDF file, less than 1mbmegabytes
Notice 2024-03 Notice of Recent Law Changes - Tax Electronic Nicotine-Delivery System Products and Changes to Current Tobacco Products Tax Requirements PDF file, less than 1mbmegabytes
Notice 2024-07 Notice to All Cigarettes, Other Tobacco Products (OTP), and Electronic Nicotine-Delivery System (ENDS) Products Distributors PDF file, less than 1mbmegabytes
Notice 2023-02 Notice to Hospitals Regarding Hospital Licensing Fee - July 27, 2023 PDF file, less than 1mbmegabytes
Notice 2023-03 Notice to IFTA Filers Regarding Online Filing and Payments - October 31, 2023 PDF file, less than 1mbmegabytes
Notice 2021-04 (Revised 01/13/2022) Real Estate Conveyance Tax Changes PDF file, less than 1mbmegabytes
Notice 2017-05 -- Non-collecting Retailer Website Notice -- 08-04-17 PDF file, less than 1mbmegabytes
Notice 2017-06 -- Non-collecting Retailer January 31 Notice -- 08-04-17 PDF file, less than 1mbmegabytes
Notice 2017-07 -- Non-collecting Retailer Checkout Notice -- 08-04-17 PDF file, less than 1mbmegabytes
Notice 2017-10 -- Non-collecting Retailer 48 Hour Notice -- 08-04-17 PDF file, less than 1mbmegabytes
Notice 2017-13 -- Notice to motor vehicle dealers (informal version) PDF file, less than 1mbmegabytes
Notice 2017-14 -- Notice to motor vehicle dealers (official version) PDF file, less than 1mbmegabytes
What is a Use Tax? One page Notice explains the use tax in plain language PDF file, less than 1mbmegabytes
Rhode Island Division of Taxation -- Motor Carrier Relief -- Notice 2012-11 PDF file, less than 1mbmegabytes