Rhode Island State Law

Rhode Island businesses must register with the Secretary of State before conducting business. Sole proprietors using a trade name must file a DBA with the city or town clerk. Businesses…

Source: RI Secretary of State

Rhode Island employers who pay $1,500 or more in wages in any calendar quarter or employ at least one worker in 20 weeks of a year must register with the…

Source: RI Department of Labor and Training

Rhode Island requires contractors to be registered with the Contractors Registration and Licensing Board before performing construction work. Contractors must carry general liability insurance and workers compensation coverage. Electrical, plumbing,…

Source: RI Contractors Registration and Licensing Board

Rhode Island LLCs are formed by filing Articles of Organization with the Secretary of State and paying a $150 fee. LLCs must designate a registered agent in Rhode Island and…

Source: RI Secretary of State

Rhode Island corporations are formed by filing Articles of Incorporation with the Secretary of State and paying a minimum fee of $230. Corporations must appoint a registered agent with a…

Source: RI Secretary of State

Rhode Island business entities must file an Annual Report with the Secretary of State by March 1 each year. The filing fee is $50 for domestic LLCs and $50 for…

Source: RI Secretary of State

Rhode Island imposes a corporate income tax at a flat rate of 7% of net income on C corporations doing business in the state. The minimum annual tax is $400.…

Source: RI Division of Taxation

Rhode Island imposes a 7% sales and use tax on retail sales of tangible personal property and certain services. Businesses making taxable sales must register with the Division of Taxation…

Source: RI Division of Taxation

Rhode Island minimum wage is $14.00 per hour as of January 1, 2024. Tipped employees must receive a cash wage of at least $3.89 per hour, with tips bringing total…

Source: RI Department of Labor and Training

Rhode Island requires most employers to carry workers compensation insurance for all employees. Domestic servants and certain agricultural workers are exempt. The RI Division of Workers Compensation adjudicates disputes and…

Source: RI Department of Labor and Training

Rhode Island Temporary Caregiver Insurance (TCI) provides up to 6 weeks of partial wage replacement for employees who take time off to bond with a new child or care for…

Source: RI Department of Labor and Training

Rhode Island professional licensing is administered by the Department of Business Regulation and the Department of Health, covering professions such as contractors, real estate brokers, engineers, healthcare providers, and financial…

Source: RI Department of Business Regulation

Commerce Rhode Island partners with community lenders to offer small business loans to RI-based businesses that cannot access conventional financing. Funds may be used for working capital, equipment, and real…

Source: Commerce Rhode Island

Rhode Island offers a Qualified Jobs Incentive tax credit of up to $7,500 per new qualifying full-time job created by businesses that meet certain employment growth thresholds. Credits may be…

Source: Commerce Rhode Island

Home-based businesses in Rhode Island are governed by local zoning ordinances that vary by municipality. Most municipalities allow home occupations as an accessory use subject to restrictions on customer visits,…

Source: RI Secretary of State