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State of Rhode Island, Division of Taxation , Department of Revenue
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Agency Announcements

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.

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What’s Taxable?

The latest matrix of tax treatment for Sales & Use tax can be found at the Streamlined website:

Taxability Matrix: Tax Administration Practices - Streamlined Sales Tax

To generate the list, please scroll and click on "Rhode Island"

 

The latest static list updated Aug 11, 2021 may be found here:

Rhode Island 2021.0 - Streamlined Sales Tax

 

Contact Us

Excise Tax Section

Email:  Tax.Excise@tax.ri.gov

Phone:  401.574.8955

Fax:   401.574.8914

 

Contact Us

Rhode Island Division of Taxation

One Capitol Hill

Providence, RI 02908

Phone: (401) 574-8829

Contact Us

Directions (Google Maps™)

Office Hours

Monday - Friday

8:30 AM - 3:30 PM

Related Links

Department of Revenue

Central Collections Unit

Lottery

Motor Vehicles

Municipal Finance

Revenue Analysis

 

State of Rhode Island

Office of the Governor

Secretary of State

RI.gov

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