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.
Tax Delinquents Pursuant to House Bill 7225Aaa, the Rhode Island Tax Administrator is now authorized by state law to publish a list of delinquent taxpayers who owe at least $50,000 of state tax, both personal income tax and certain business taxes, and whose taxes have been unpaid for a period in excess of ninety (90) days following the date their tax was due.The law authorizes the Tax Administrator to publish these lists on the Rhode Island Division of Taxation’s website: The first list includes those delinquent taxpayers who owe at least $50,000 of state personal income tax; The second list includes those delinquent taxpayers who owe at least $50,000 of certain state business taxes including, but not limited to, sales, meals and beverage, withholding, corporate, and health care taxes. Like all states, Rhode Island relies on tax revenue to provide vital public services – from public safety and transportation to health care and education. When someone fails to pay the tax that is owed by law, everyone suffers, and honest taxpayers must shoulder an extra burden.More than 23 states nationwide – including Connecticut and Massachusetts – use similar public notice lists to help collect unpaid taxes.Posting the lists is a way to encourage tax delinquents to pay what they owe, come back into compliance with the law, and ease the burden on the overwhelming majority of taxpayers who pay what they owe and pay it on time. Neena S. SavageTax Administrator