Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-20-5 — Expiration, duration, and renewal of manufacturerâs, importerâs, distributorâs, and dealerâs licenses
(a) Effective January 1, 2025, to add manufacturer and distributor: Any manufacturer,
importer, or distributor license and any license issued by the tax administrator authorizing
a dealer to sell cigarettes and/or other tobacco products and/or electronic nicotine-delivery
system products in this state shall expire at midnight on June 30 next succeeding
the date of issuance unless (1) Suspended or revoked by the tax administrator; (2)
The business with respect to which the license was issued changes ownership; (3) The
manufacturer, importer, distributor, or dealer ceases to transact the business for
which the license was issued; or (4) After a period of time set by the administrator;
provided such period of time shall not be longer than three (3) years, in any of which
cases the license shall expire and terminate and the holder shall immediately return
the license to the tax administrator.
(b) Every holder of a dealerâs license shall annually, on or before February 1 of each
year, renew its license by filing an application for renewal along with a twenty-five
dollar ($25.00) renewal fee. The renewal license is valid for the period July 1 of
that calendar year through June 30 of the subsequent calendar year.
(c) Every holder of a manufacturerâs, importerâs, or distributorâs license shall annually,
on or before February 1 of each year, renew its license by filing an application for
renewal along with a one thousand dollar ($1,000) renewal fee; provided, that for
a distributor who or that does not affix stamps, the renewal fee shall be one hundred
dollars ($100). The renewal license is valid for the period beginning July 1 of that
calendar year through June 30 of the subsequent calendar year.
Source: official text