Rhode Island General Laws Title 44. Taxation § 44-20-5. Expiration, duration, and renewal of manufacturer's, importer's, distributor's and dealer's 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 dealer's 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.