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.
Registration A corporation must register with the Rhode Island Secretary of State’s office in order to do business in Rhode Island. The corporation will be required to file an annual report to remain eligible to conduct business in the state. Please see the RI Secretary of State’s website for more details: www.sos.ri.gov. When a taxpayer files their Corporate tax return for the first time, they will be registered with the Division of Taxation and all returns and payments will be posted to their associated periods. How do I file and pay the Corporate Tax? You may file and pay the corporate tax online (preferred) or by mail. Please see our File and Pay for Corporate taxes webpage for more information