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.
Letters of Good Standing A Letter of Good Standing shows that you are current on your Rhode Island state tax obligations and have no outstanding liabilities. Frequently Asked Questions What is a Letter of Good Standing (LOGS)? A Letter of Good Standing verifies that an entity is in good standing with the Rhode Island Division of Taxation. “Good Standing” means that the entity is up-to-date with filing all required state tax returns, paying its state taxes and fees, and obtaining state licenses and permits issued by the Rhode Island Division of Taxation, and is compliant with other related requirements for operating the business. In what instance(s) would a Letter of Good Standing be requested? The Division of Taxation receives letter of good standing applications for several different reasons. For example, a lender may require a business to provide a letter of good standing before giving the business a loan. In other cases, a letter of good standing is required by law: if, for example, a business plans to sell or transfer a major asset -- or the business as a whole How does one submit a request for a Letter of Good Standing? You may either submit a request online or by mail. Using the Taxpayer Portal select the LOGS Request selection under Online Transactions on the portal menu bar. Then follow on-screen prompts to complete the transaction. If you choose to mail in your request, send it to the address below along with a $50.00 fee, all required information and any amount due with checks or money orders made payable to the RI Division of Taxation. Mail to: Letter of Good Standing Compliance & Collections Rhode Island Division of Taxation One Capitol Hill Providence, RI 02908 How often must the Letter of Good Standing be requested? A Letter of Good Standing can be requested as needed by the taxpayer. Generally, a request is open for 60 days. Requests that are not issued within 60 days due to the failure to provide all required information and payments will no longer be valid and must be submitted again. A Letter of Good Standing request could take a several weeks to process depending on the taxpayer’s history. Failure to provide any required information will delay the processing of your request. What form do I use to file for Letter of Good Standing? Please use the Letter of Good Standing Application found on the Compliance & Collections Forms page. Resources Letter of Good Standing or Certificate of Good Standing - Which one do I need? Contact Us Compliance and Collections Email: Tax.Collections@tax.ri.gov Phone: 401.574.8941 Fax: 401.574.8915