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.
Publications 2024 Publication 2024-01 - Rhode Island Retirement Income Tax Guide (03/19/2024)Publication 2024-02 - Sales and Taxation of Alcoholic Beverages (05/01/2024) 2023 Publication 2023-01 - Modification for Income from Pensions, 401(k) Plans, Annuities, and Other Such Sources (04/12/2023)Publication 2023-02 - Sales and Taxation of Alcoholic Beverages (05/01/2023) 2022 Publication 2022-01 - Modification for Income from Pensions, 401(k) Plans, Annuities, and Other Such Sources (04/07/2022) Publication 2022-02 - Sales and Taxation of Alcoholic Beverages (04/29/2022) 2021 Publication 2021-01 - Grant Program Totals (03/02/2021) Publication 2021-02 - Modification for Income from Pensions, 401(k) Plans, Annuities, and Other Such Sources (04/06/2021) Publication 2021-03 - Sales and Taxation of Alcoholic Beverages (05/01/2021) Publication 2021-04 - FAQs on PPP Loan Forgiveness Treatment (Revised 11/10/2021) 2020 Publication 2020-01 - Modification for Income from Pensions, 401(k) Plans, Annuities, and Other Such Sources (02/27/2020) Publication 2020-02 - FAQs on Withholding Tax Changes (03/03/2020) Publication 2020-03 - Sales and Taxation of Alcoholic Beverages (05/01/2020) Publication 2020-04 - Health Insurance Mandate: Reporting Requirements (11/05/2020) Publication 2020-05 - FAQs for Restaurants and Bars Subject to Early-Closing Order (11/09/2020) Publication 2020-06 - FAQs on Grants for Businesses Subject to New Virus Related Restrictions (Revised 12/11/2020) 2019 Publication 2019-01 - Modification for Income from Pensions, 401(k) Plans, Annuities, and Other Such Sources (02/07/2019) Publication 2019-02 - Sales and Taxation of Alcoholic Beverages (05/01/2019) Publication 2019-03 - Information for Practitioners about Form RI-1040H (12/19/2019) Publication 2019-04 - FAQs on Entity-Level Tax for Pass-Through Entities (12/24/2019) 2018 Publication 2018-01 - FAQs: Consumer Guide to Notices from Non-Collecting Retailers (02/02/2018) Publication 2018-02 - Impact of Corporate Tax Changes (03/15/2018) Publication 2018-03 - Surplus Lines Brokers / Licensees: Guide to Tax Filings (03/27/2018) Publication 2018-04 - Analysis of Tax Amnesty (04/30/2018) Publication 2018-05 - Sales and Taxation of Alcoholic Beverages (05/01/2018) Publication 2018-06 - FAQs for Non-Collecting Retailers (Remote Sellers) (Revised 07/20/2018) 2017 Publication 2017-01 - Modification for Income from Pensions, 401(k) Plans, Annuities, and Other Such Sources (10/03/2017)