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.
Audit The goal of our audit team is to assess and collect all taxes that the General Assembly placed under the control of the Tax Administrator in the most efficient and cost-effective manner and to foster voluntary compliance with the tax laws by instilling public confidence through professional, impartial, and ethical conduct. We know that tax compliance can be stressful and will work with you to make sure a fair audit is conducted and you are kept informed each step of the way. Audit Programs Some of the programs administered by the Audit Section include: Tax Field and Desk Audits Tax Exemption Certificates Farm Exemption (found on our Audit Forms page) Artist Exemption (found on our Audit Forms page) Sales Tax Exempt Organization Non-Resident Contractors Certificate of No Tax Due Voluntary Disclosure Program Managed Audit Program State Employee Compliance Program Forms Please see the Audit Forms webpage for applicable forms. Resources Printable trifold version of the Recordkeeping Requirements What to Expect during an Audit Contact Us Audit and Investigation Section Email: Tax.Audit@tax.ri.gov Phone: 401.574.8962 Fax: 401.574.8916