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.
Regulations Tax Regulations The latest version of all Division regulations is available on the Rhode Island Secretary of State's website.Click here to be directed to the Rhode Island Secretary of State's website Direct Final Tax Regulations The Division of Taxation does not expect the proposed rule(s) to be controversial. The proposed rule(s) take(s) effect thirty (30) days after publication if no objection is received. There are no Direct Final Tax regulations at this time. Emergency Tax Regulations There are no Emergency Tax regulations at this time. Proposed Tax Regulations There are no Proposed Tax regulations at this time.