NEW: The Division of Taxation and the Department of Labor and Training are updating the new business registration online application. The online application is not currently available. To submit a new business registration while the online application is being updated, please download the Business Application and Registration form and e-mail it to the Registration Section at the Division of Taxation at Tax.Registration@tax.ri.gov.
UPDATE: Licensing and enforcement of ENDS products The Division of Taxation has posted the list of Rhode Island-licensed distributors with a unified cigarette, tobacco, and electronic nicotine-delivery system (ENDS) products license. Rhode Island retailers/dealers are required to purchase these products, except for cigars, from only Rhode Island-licensed distributors. The list is available at Unified License List - January 2025 and under Miscellaneous Links on the Division’s ENDS tax webpage.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.
Telecom / E-911 Fee A monthly E-911 surcharge is imposed on each residence and business telephone line and any sort of wireless instrument. Frequently Asked Questions Who must file and pay the Telecom/E-911 fee? All Rhode Island sales tax permit holders who sell wireline or wireless telecommunication services. What are the Telecom/E-911 fee rates? For wireline customers the rate is dollar and twenty-six cents ($1.26) a month For wireless customers the rate is dollar and twenty-five cents ($1.25) a month How often must the Telecom/E-911 fee be filed / paid? Return is due the last day of the following month. Resources Statute: R.I. Gen. Laws § 39-21.1 Regulation: RI Regulation 270-RICR-20-00-1 Forms Please see the Sales & Excise Tax Forms webpage for applicable forms. Contact Us Excise Tax Section Email: Tax.Excise@tax.ri.gov Telephone: 401.574.8955 Fax: 401.574.8914