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.
Registration A corporation must register with the Rhode Island Secretary of State’s office in order to do business in Rhode Island. The corporation will be required to file an annual report to remain eligible to conduct business in the state. Please see the RI Secretary of State’s website for more details: www.sos.ri.gov. When a taxpayer files their Corporate tax return for the first time, they will be registered with the Division of Taxation and all returns and payments will be posted to their associated periods. How do I file and pay the Corporate Tax? You may file and pay the corporate tax online (preferred) or by mail. Please see our File and Pay for Corporate taxes webpage for more information