2015 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-20.1 - Delivery Sales of Cigarettes
Section 44-20.1-1 - Definitions.

§ 44-20.1-1 Definitions. – For purposes of this chapter:

(1) "Administrator" means the tax administrator.

(2) "Adult" means a person who is at least the legal minimum purchase age.

(3) "Consumer" means an individual who is not licensed as a wholesaler or retailer pursuant to the provisions of § 44-20-2.

(4) "Delivery sale" means any sale of cigarettes to a consumer in the state where either:

(i) The purchaser submits the order for such sale by means of a telephonic or other method of voice transmission, the mail or any other delivery service, or the Internet or other online service; or

(ii) The cigarettes are delivered by use of the mails or other delivery service. A sale of cigarettes shall be a delivery sale regardless of whether the seller is located within or without the state. A sale of cigarettes not for personal consumption to a person who is a wholesale dealer or a retail dealer shall not be a delivery sale.

(5) "Delivery service" means any person who is engaged in the commercial delivery of letters, packages, or other containers.

(6) "Legal minimum purchase age" means the minimum age at which an individual may legally purchase cigarettes in the state.

(7) "Mail" or "mailing" means the shipment of cigarettes through the United States Postal Service.

(8) "Person" means the same as that term is defined in § 44-20-1.

(9) "Shipping container" means bills of lading, airbills, or any other documents used to evidence the undertaking by a delivery service to deliver letters, packages, or other containers.

History of Section.
(P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2; P.L. 2010, ch. 239, § 43.)