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.
Compliance & Collections The Division of Taxation Compliance & Collections unit is charged with: Fostering compliance by educating taxpayers as to their tax obligation and administering various compliance programs as dictated by Rhode Island Law and Collecting unpaid tax debts from delinquent taxpayers in an effort to provide revenue towards vital public services in our State. Compliance Programs Employee Leasing Organizations Letter of Good Standing (LOGS) Liquor License Renewal Sales License Block Tax Delinquents Forms Please see the Compliance & Collections Forms webpage for applicable forms. Understanding Your Tax Debts Statement of Account If the debt cannot be resolved within 30 days of the bill assessment, your debt will stage to a Collection Case and you will be issued a Statement of Account notice. This notice will contain all known debts and how much liability must be paid for each to bring the accounts into compliance. If you receive this notice and have questions or need help making a payment, please call 401-574-8941. Installment Agreement If you're unable to pay your tax bills in full, you may qualify for an installment payment agreement. Under the agreement, you'll make monthly payments toward your unpaid tax balance. Please complete the installment agreement application found on the Compliance & Collections Forms webpage. Once received by the Division, the application will be reviewed and you will be contacted Offer in Compromise The Offer in Compromise program allows qualifying, financially distressed taxpayers the opportunity to put overwhelming tax liabilities behind them by paying a reasonable portion of their tax debt. The Offer in compromise form can be on the Compliance & Collections Forms webpage. Penalty Waiver In certain rare scenarios, the taxpayer may demonstrate hardship and may be granted a penalty waiver after paying all tax and interest owed in full. If you feel your situation warrants a penalty waiver and all tax and interest has been paid, please mail in a letter requesting the type of penalty, amount of penalty, and reason for request. Once reviewed, you will be contacted. Contact Us Compliance and CollectionsEmail: Tax.Collections@tax.ri.govPhone: 401.574.8941Fax: 401.574.8915