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.
Driver Privilege Cards The passage of P.L. 2022, ch. 241 and P.L. 2022, ch. 242, signed into law by Governor Daniel J. McKee on June 28, 2022. provides for the issuance of driver privilege cards and driver privilege permits to applicants who are unable to establish legal presence in the United States. The new laws are effective on July 1, 2023, which means applicants can only apply on or after that date. The Division of Taxation will assist in the process by verifying that applicants have either filed a Rhode Island resident personal income tax return in the prior tax year or been claimed as a dependent on one. Driver Privilege Cards & Permits Requirements DPC Requirements Bring copies of your 2022 taxes Bring your ITIN letter or Carnet Any form of identification Passport or photo ID proving who you are Requirements for Couples Bring a copy of the 2022 tax forms Bring the ITIN or Carnet Passports or any photo ID If only one member of the couple is here, you must bring an authorization for the other member You must bring identification of the couple Requirements for Minors Copy of 2022 tax forms Passport or any identification of the minor If you are a minor and did not bring a parent, you must bring an authorization from a parent Frequently Asked Questions Who is eligible for a driver privilege card under the new law? Applicants for driver privilege cards and driver privilege permits, who are unable to establish legal presence in the United States, must have either filed a Rhode Island resident personal income tax return in the prior tax year or been claimed as a dependent on one. Are other documents required? Yes. Qualification requirements include proof of identity documents, proof of residency documents, and proof of compliance with insurance requirements. More detailed information on requirements is available in public law: P.L. 2022, ch. 241 and P.L. 2022, ch. 242. Does the Division of Taxation issue driver privilege cards? No. The Division of Taxation will assist in the process by verifying that applicants meet the state tax-related qualification requirements for driver privilege cards and driver privilege permits. When does this go into effect? The new laws are effective on July 1, 2023. Applicants will be able to apply on or after that date. Has the Division of Taxation published guidance regarding driver privilege cards? Yes, the Division of Taxation’s ADV 2023-08 provides the following guidance. The passage of P.L. 2022, ch. 241 and P.L. 2022, ch. 242, signed into law by Governor Daniel J. McKee on June 28, 2022. provides for the issuance of driver privilege cards and driver privilege permits to applicants who are unable to establish legal presence in the United States. The new laws are effective on July 1, 2023, which means applicants can only apply on or after that date. The Division of Taxation will assist in the process by verifying that applicants meet the qualification requirements for driver privilege cards and permits. One such qualification is that applicants must have either filed a Rhode Island resident personal income tax return in the prior tax year or been claimed as a dependent on one. This means that for applicants applying for driver privilege cards and/or permits between July 1, 2023 and December 31, 2023, the applicant must either file, or be claimed as a dependent on, a Rhode Island resident personal income tax return for Tax Year 2022. Other qualification requirements that applicants must meet include proof of identity documents, proof of residency documents, and proof of compliance with insurance requirements. More detailed information on requirements is available in public law: P.L. 2022, ch. 241 and P.L. 2022, ch. 242. If you have any questions about your Rhode Island Personal Income Tax return, please contact the Division’s Personal Income Tax Section by email at Tax.Assist@tax.ri.gov, or by phone at 401.574.8829, option #3, between 8:30 a.m. and 3:30 p.m. on business days. How can I obtain a verification certificate from the Division of Taxation? Beginning May 8, 2023, applicants can visit the Division of Taxation Monday through Friday 8:30am to 3:30pm and request to see a representative from the Personal Income Tax section. How can I obtain a verification certificate if I am a dependent on a Rhode Island resident tax return? Applicants will need to visit the Division of Taxation along with the filer of the return to obtain a certificate indicating that the dependent was included within the tax return. Why does a dependent need to visit the Division of Taxation along with the filer of the return? The Division of Taxation is not at liberty to share information from a tax filing without the consent of the filer of the return. Visiting the Division of Taxation along with the filer ensures that taxpayer information is not compromised. Does the Division of Taxation require the filing of an application to obtain a verification certificate? No. The Division of Taxation’s only requirement is the filing of a Rhode Island resident personal income tax return or to have been included as a dependent on a Rhode Island resident tax return, for the preceding tax year. Why do I need certificate from the Division of Taxation to apply for a driver privilege card/permit? Under RI Gen Laws § 31-10.4-1(a)(1) an applicant for a driver privilege card/permit is required to have “verification from the tax administrator that the applicant either has filed a personal income tax return as a resident with this state for the tax year preceding the date of application or has been claimed as a dependent on a personal income tax return by an individual who has filed a personal income tax return as a resident with this state for the tax year preceding the date of application.” The tax verification certificate you obtain from the Division of Taxation is proof that you meet the requirement. I have a question about my ITIN, where can I find the answer? Individual Taxpayer Identification Numbers (ITINs) are provided by the IRS. For all questions regarding ITINs, please visit the IRS’s website: https://www.irs.gov/individuals/individual-taxpayer-identification-number. I have a Social Security Number (SSN) for work only, and I also have an ITIN. Which should I use to file my Rhode Island state personal income tax return? If a taxpayer has a SSN for employment purposes, then that SSN should be used to file your tax returns. The IRS also advises that if an employee has an ITIN and gets approved to work, then the employee should get a SSN. More information is available on the IRS website. Resources Legislation: https://webserver.rilegislature.gov/BillText22/SenateText22/S2006Aaa.htm Governor’s Office release: https://governor.ri.gov/press-releases/governor-mckee-signs-legislation-granting-driving-privileges-undocumented-residents Public law: P.L. 2022, ch. 241 and P.L. 2022, ch. 242 Advisory: ADV 2023-08 - Rhode Island to issue driver privilege cards - March 29, 2023 Waiver: Income Tax Confidentiality Waiver Driver Privilege Cards Checklist [Spanish] Contact Us Personal Income Tax Section - Taxpayer Assistance Email: Tax.Assist@tax.ri.gov Phone: 401.574.8829, option #3