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.
Employee Leasing Organizations Employee Leasing Organizations are entities engaged in providing workers to employers or firms under a contract or leasing arrangement. As a condition of doing business in this state, the entity must be certified by the division of taxation each year. An Employee Leasing License is valid from August 1st to July 30th. Renewal applications are mailed out annually and must be returned to the Division. Requirements for ELO New License -$500 Renewal-$250 $50,000 surety bond is required for the first two years. A taxpayer must be compliant with all Rhode Island Tax Obligations for an ELO license to be issued. Forms Please see the Compliance & Collections Forms webpage for the Employee Leasing Application Resources Statute: R.I. Gen. Laws § 44-30-71.4 Contact Us Compliance and Collections Email: Tax.Collections@tax.ri.gov Phone: 401.574.8941 Fax: 401.574.8915