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.
Streamlined Sales Tax Effective January 1, 2007, Rhode Island conformed its Sales and Use Tax Law to the provisions of the Streamlined Sales and Use Tax Agreement (SSUTA). View the Taxability Matrix available on the Streamlined Sales Tax Governing Board website. Click here and select "Rhode Island" from the list. View Rhode Island's Certificate of Compliance available on the Streamlined Sales Tax Governing Board website. Click here and select "Rhode Island" from the list. See Also: Streamlined Sales Tax FAQ General and Miscellaneous Registration - New, Updating and Cancelling Returns and Payments CSP and Other Providers Audit and Compliance Exemption Certificates National Streamlined Sales Tax Project Streamlined Return Streamlined Return PDF file, less than 1mbmegabytes Resources Statute: R.I. Gen. Laws § 44-18.1 Regulation: RI Regulation 280-RICR-20-70-1 Contact Us Excise Tax Section Email: Tax.Excise@tax.ri.gov Phone: 401.574.8955 Fax: 401.574.8914