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State of Rhode Island, Division of Taxation , Department of Revenue
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Agency Announcements

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.

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What’s Taxable?

The latest matrix of tax treatment for Sales & Use tax can be found at the Streamlined website:

Taxability Matrix: Tax Administration Practices - Streamlined Sales Tax

To generate the list, please scroll and click on "Rhode Island"

 

The latest static list updated Aug 11, 2021 may be found here:

Rhode Island 2021.0 - Streamlined Sales Tax

 

Contact Us

Excise Tax Section

Email:  Tax.Excise@tax.ri.gov

Phone:  401.574.8955

Fax:   401.574.8914

 

Contact Us

Rhode Island Division of Taxation
One Capitol Hill
Providence, RI 02908
Phone: (401) 574-8829
Contact Us  
Directions (Google Maps™)

Office Hours

Monday - Friday
8:30 AM - 3:30 PM

Related Links

Department of Revenue
Central Collections Unit
Lottery
Motor Vehicles
Municipal Finance
Revenue Analysis
 

State of Rhode Island

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