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.
Streamlined Sales Tax Effective January 1, 2007, Rhode Island conformed its Sales and Use Tax Law to the provisions of the Streamlined Sales and Use Tax Agreement (SSUTA). View the Taxability Matrix available on the Streamlined Sales Tax Governing Board website. Click here and select "Rhode Island" from the list. View Rhode Island's Certificate of Compliance available on the Streamlined Sales Tax Governing Board website. Click here and select "Rhode Island" from the list. See Also: Streamlined Sales Tax FAQ General and Miscellaneous Registration - New, Updating and Cancelling Returns and Payments CSP and Other Providers Audit and Compliance Exemption Certificates National Streamlined Sales Tax Project Streamlined Return Streamlined Return PDF file, less than 1mbmegabytes Resources Statute: R.I. Gen. Laws § 44-18.1 Regulation: RI Regulation 280-RICR-20-70-1 Contact Us Excise Tax Section Email: Tax.Excise@tax.ri.gov Phone: 401.574.8955 Fax: 401.574.8914