Personal Income | RI Division of Taxation

UPDATE: Licensing and enforcement of ENDS products

The Division of Taxation has posted the list of Rhode Island-licensed distributors with a unified cigarette, tobacco, and electronic nicotine-delivery system (ENDS) products license. Rhode Island retailers/dealers are required to purchase these products, except for cigars, from only Rhode Island-licensed distributors. The list is available at Unified License List - January 2025 and under Miscellaneous Links on the Division’s ENDS tax webpage.

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.

Personal Income

Residents of the state of Rhode Island and non-residents earning income related to activity in Rhode Island are required to pay personal income tax on that income.

Rhode Island's personal income tax system starts with federal adjusted gross income and is adjusted by modifications as outlined in R.I. Gen. Laws 44-30-12.

Visit our main Personal Income Page for more information.