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.
Audit The goal of our audit team is to assess and collect all taxes that the General Assembly placed under the control of the Tax Administrator in the most efficient and cost-effective manner and to foster voluntary compliance with the tax laws by instilling public confidence through professional, impartial, and ethical conduct. We know that tax compliance can be stressful and will work with you to make sure a fair audit is conducted and you are kept informed each step of the way. Audit Programs Some of the programs administered by the Audit Section include: Tax Field and Desk Audits Tax Exemption Certificates Farm Exemption (found on our Audit Forms page) Artist Exemption (found on our Audit Forms page) Sales Tax Exempt Organization Non-Resident Contractors Certificate of No Tax Due Voluntary Disclosure Program Managed Audit Program State Employee Compliance Program Forms Please see the Audit Forms webpage for applicable forms. Resources Printable trifold version of the Recordkeeping Requirements What to Expect during an Audit Contact Us Audit and Investigation Section Email: Tax.Audit@tax.ri.gov Phone: 401.574.8962 Fax: 401.574.8916