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.
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