Rhode Island

Rhode Island Tax Changes - November 2024

Quick Look

Week Of 11.04.2024

The Rhode Island Division of Taxation has announced new licensing requirements for distributors of cigarettes, other tobacco products (OTP), and electronic nicotine delivery systems (ENDS), effective January 1, 2025.

A unified license application will be available on the Division's website on December 1, 2024. Only Rhode Island-licensed distributors may sell cigarettes, OTP, and ENDS products in Rhode Island, and a RI-licensed distributor can only sell these products to other RI-licensed distributors or RI-licensed dealers. This requirement does not apply to cigars. All ENDS distributor licenses issued by the Department of Health in effect as of January 1, 2025, must be renewed prior to July 1, 2025.

Last updated: November 8, 2024
Detailed Look

Week Of 11.04.2024

Rhode Island Cigarette, Alcohol & Miscellaneous Taxes—Rhode Island Cigarettes, OTP, and ENDS distributor license renewal requirements for 2025.

The Rhode Island Division of Taxation has issued a notice to inform taxpayers of the requirements to renew a Cigarettes, OTP, and ENDS distributor license through the Division. The Division has developed a unified license application for these distributors that will be available on the Division's website on December 1, 2024. Further, effective January 1, 2025, only Rhode Island-licensed distributors may sell cigarettes, OTP, and ENDS products in Rhode Island, and a RI-licensed distributor can only sell these products to other RI-licensed distributors or RI-licensed dealers. This requirement does not apply to cigars. Lastly, any new licenses on and after January 1, 2025, must be obtained through the Division. All ENDS distributor licenses issued by the Department of Health in effect as of January 1, 2025, must be renewed prior to July 1, 2025. (Notice 2024-07, Notice of the License Renewal Requirements for Cigarettes, OTP, and ENDS Distributors, R.I. Div. of Taxation, 11/04/2024.)

Last updated: November 8, 2024

Week Of 11.04.2024

Rhode Island Cigarette, Alcohol & Miscellaneous Taxes—Rhode Island Cigarettes, OTP, and ENDS distributor license renewal requirements for 2025.

The Rhode Island Division of Taxation has issued a notice to inform taxpayers of the requirements to renew a Cigarettes, OTP, and ENDS distributor license through the Division. The Division has developed a unified license application for these distributors that will be available on the Division's website on December 1, 2024. Further, effective January 1, 2025, only Rhode Island-licensed distributors may sell cigarettes, OTP, and ENDS products in Rhode Island, and a RI-licensed distributor can only sell these products to other RI-licensed distributors or RI-licensed dealers. This requirement does not apply to cigars. Lastly, any new licenses on and after January 1, 2025, must be obtained through the Division. All ENDS distributor licenses issued by the Department of Health in effect as of January 1, 2025, must be renewed prior to July 1, 2025. (Notice 2024-07, Notice of the License Renewal Requirements for Cigarettes, OTP, and ENDS Distributors, R.I. Div. of Taxation, 11/04/2024.)