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.
NEW: The Division of Taxation and the Department of Labor and Training are updating the new business registration online application on January 23rd. To accommodate these changes, the existing online application will not be available starting on January 21st. Please note, if you have already started your application but have not submitted it, you will need to complete that application before January 21st to avoid losing any information in the application.
Estate Tax Forms Forms RI-100 and RI-100A are no longer used to file an estate tax return. Beginning January 1, 2022, all estates of a decedent dying on or after 01/01/2015 are required to use the Form RI-706. Estate Tax Forms Form RI-706 Estate Tax Return - Date of Death on or after 1/1/2015 PDF file, less than 1mbmegabytes RI-706 Instructions RI-706 Estate Tax Return Instructions PDF file, less than 1mbmegabytes Form RI-4768 Form RI-4768 Estate Tax Extension Application PDF file, less than 1mbmegabytes Form ESTATE-V Form ESTATE-V Estate Tax Payment Voucher Form PDF file, less than 1mbmegabytes Form IT-95 Form IT-95 Informational Return for Insurance Companies PDF file, less than 1mbmegabytes Form T-77 Form T-77 Discharge of Estate Tax Lien PDF file, less than 1mbmegabytes Form T-79 Form T-79 Application for Estate Tax Waiver PDF file, less than 1mbmegabytes