Reminder: flavored ENDS Products banned and new tax on nicotine products

The Rhode Island Division of Taxation reminds taxpayers of changes to state law related to Other Tobacco Products (OTP) and Electronic Nicotine-Delivery System (ENDS) products (commonly known as vapes). Over the last two sessions of the Rhode Island General Assembly, several legislative changes have been made regarding ENDS products and OTP.

More information is available in Advisory 2025-24.

Interest Rates Set for 2026

The Rhode Island Division of Taxation has announced the interest rates that will apply in 2026 to overpayments and underpayments. The rates are based on formulas set in statute.

More information is available in Advisory 2025-23.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer owes cigarette tax and if so, should any sanctions be imposed.

Details are contained in Administrative Decision 2025-22.

Annual Inflation Adjusted Amounts Published

The Rhode Island Division of Taxation has published the standard deduction amounts, tax bracket ranges, and other key items for Rhode Island Personal Income Tax for tax years beginning on or after January 1, 2026.

More information is available in Advisory 2025-22.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer is an "organization operated exclusively for...charitable purposes" within the meaning of R.I. Gen. Laws § 44-18-30(5)(i), such that the taxpayer would be entitled to a sales tax certificate of exemption.

Details are contained in Administrative Decision 2025-21.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer claimed refund should have been denied as out of time by the Division.

Details are contained in Administrative Decision 2025-20.

Due date is October 15 for income tax returns on extension

The Rhode Island Division of Taxation reminds tax professionals and taxpayers that the due date for filing Rhode Island resident and nonresident personal income tax returns on extension is Wednesday, October 15, 2025. The October 15 due date is also the due date for some other entities.

More information is available in Advisory 2025-21.