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.
Commerce Corporation The RI Division of Taxation is required to publish various reports related to the programs administered with the RI Commerce Corporation. Pursuant to R.I. Gen. Laws § 42-64-10(e) the tax administrator shall publish on the tax division's website any such analysis required to be prepared and released by the Rhode Island Commerce Corporation under R.I. Gen. Laws § 42-64-10(a)(2). In addition, pursuant to R.I. Gen. Laws §§ 42-64.20-9 and 44-48.3-13 the RI Division of Taxation must report in the aggregate information required to be provided under each statute. Rebuild Rhode Island Tax Credit applicants receiving credit must report the following information to the RI Division of Taxation: (1) The number of total full-time employees employed at the development;(2) The total project cost;(3) The total cost of materials or products purchased from Rhode Island businesses; and(4) Such other reasonable information deemed necessary by the secretary of commerce.Rhode Island New Qualified Jobs Incentive Act 2015 applicants must provide the following information to the RI Division of Taxation:1) The number of total jobs created;(2) The applicable north American industry classification survey annual system code of each job created;(3) The annual salary of each job created; and(4) The address of each new employee.