NEW: Licensing and enforcement of ENDS products 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.
Liquor License A liquor license is a permit that allows for the sale of alcoholic beverages in the state. Frequently Asked Questions What are the types of Liquor Licenses? There are multiple types of liquor licenses. Liquor license manufacturer and wholesalers are issued through Rhode Island Department of Business Regulation. Any other liquor license is issued from the municipality in which the entity resides in. What is required from the Rhode Island Division of Taxation for a Liquor License? If you are initially applying for a liquor license in Rhode Island you are required to complete and submit a Letter of Good Standing, Section 2 of the application. After the initial year a taxpayer holding a liquor license is required to obtain a Certificate of Good Standing annually from the Rhode Island Division of Taxation. In order to obtain a Certificate of Good Standing, a liquor license holder must be compliant and in good standing with all state tax obligations. How often must you obtain a Certificate of Good Standing? A Certificate of Good Standing is required annually in order to renew and maintain an annual liquor license. A liquor license is valid from December 1st through November 30th. How do I apply for a Certificate of Good Standing for Liquor License purposes? Each year a Certificate of Good standing application submission is required. Taxpayers that have previously been issued a Certification of Good Standing for Liquor License will be sent a renewal application that must be returned to the Division of Taxation How can a Liquor License holder review compliance to any tax obligations? You may review accounts by logging in to the RI Division of Taxation’s Tax Portal: https://taxportal.ri.gov How do I know if I have a current and valid Certificate of Good Standing? After submitting your application and ensuring you have met all Rhode Island Tax obligations you can visit the RI Division of Taxation’s Tax Portal to see if the certificate has been issued. Additionally, you may confirm that you are included in the Certificate of Good Standing List for Liquor License Renewals using the link under the section Approved Taxpayers. Resources Statute: R.I. Gen. Laws § 3-10 Approved Taxpayers Click here for the Certificate of Good Standing list for Liquor License Renewals Contact Us Compliance and Collections Email: Tax.Collections@tax.ri.gov Phone: 401.574.8941 Fax: 401.574.8915