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.
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.
Regulations Tax Regulations The latest version of all Division regulations is available on the Rhode Island Secretary of State's website.Click here to be directed to the Rhode Island Secretary of State's website Direct Final Tax Regulations The Division of Taxation does not expect the proposed rule(s) to be controversial. The proposed rule(s) take(s) effect thirty (30) days after publication if no objection is received. There are no Direct Final Tax regulations at this time. Emergency Tax Regulations There are no Emergency Tax regulations at this time. Proposed Tax Regulations 280-RICR-20-70-11 - Exemption of Sales by Writers, Composers and ArtistsProposed regulation: Proposed Amended 280-RICR-20-70-11Public hearing notice: Public Notice of Proposed Rulemaking 280-RICR-20-70-11Benefit-Cost Analysis: Benefit-Cost Analysis 280-RICR-20-70-11Fiscal note: Fiscal Note for Proposed Administrate Rule 280-RICR-20-70-11Date of Public Notice: January 17, 2025Hearing Date: January 30, 2025End of Public Comment: February 16, 2025280-RICR-20-55-13 - Modification of Certain Income of Writers, Composers and ArtistsProposed regulation: Public Notice of Proposed Rulemaking 280-RICR-20-55-13Public hearing notice: Proposed Amended 280-RICR-20-55-13Benefit-Cost Analysis: Benefit-Cost Analysis 280-RICR-20-55-13Fiscal note: Fiscal Note for Proposed Administrative Rule 280-RICR-20-55-13Date of Public Notice: January 17, 2025Hearing Date: January 30, 2025End of Public Comment: February 16, 2025