2015 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-20 - Cigarette Tax
Section 44-20-1 - Definitions.

§ 44-20-1 Definitions. – Whenever used in this chapter, unless the context requires otherwise:

(1) "Administrator" means the tax administrator;

(2) "Cigarettes" means and includes any cigarettes suitable for smoking in cigarette form, and each sheet of cigarette rolling paper;

(3) "Dealer" means any person whether located within or outside of this state, who sells or distributes cigarettes to a consumer in this state;

(4) "Distributor" means any person:

(A) Whether located within or outside of this state, other than a dealer, who sells or distributes cigarettes within or into this state. Such term shall not include any cigarette manufacturer, export warehouse proprietor, or importer with a valid permit under 26 U.S.C. § 5712, if such person sells or distributes cigarettes in this state only to licensed distributors, or to an export warehouse proprietor or another manufacturer with a valid permit under 26 U.S.C. § 5712;

(B) Selling cigarettes directly to consumers in this state by means of at least twenty-five (25) cigarette vending machines;

(C) Engaged in this state in the business of manufacturing cigarettes or any person engaged in the business of selling cigarettes to dealers, or to other persons, for the purpose of resale only; provided, that seventy-five percent (75%) of all cigarettes sold by that person in this state are sold to dealers or other persons for resale and selling cigarettes directly to at least forty (40) dealers or other persons for resale; or

(D) Maintaining one or more regular places of business in this state for that purpose; provided, that seventy-five percent (75%) of the sold cigarettes are purchased directly from the manufacturer and selling cigarettes directly to at least forty (40) dealers or other persons for resale;

(5) "Importer" means any person who imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution;

(6) "Licensed", when used with reference to a manufacturer, importer, distributor or dealer, means only those persons who hold a valid and current license issued under § 44-20-2 for the type of business being engaged in. When the term "licensed" is used before a list of entities, such as "licensed manufacturer, importer, wholesale dealer, or retailer dealer," such term shall be deemed to apply to each entity in such list;

(7) "Manufacturer" means any person who manufactures, fabricates, assembles, processes, or labels a finished cigarette;

(8) "Person" means any individual, including an employee or agent, firm, fiduciary, partnership, corporation, trust, or association, however formed;

(9) "Place of business" means and includes any place where cigarettes are sold or where cigarettes are stored or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train, or vending machine;

(10) "Sale" or "sell" includes and applies to gifts, exchanges, and barter;

(11) "Stamp" means the impression, device, stamp, label, or print manufactured, printed, or made as prescribed by the administrator to be affixed to packages of cigarettes, as evidence of the payment of the tax provided by this chapter or to indicate that the cigarettes are intended for a sale or distribution in this state that is exempt from state tax under the provisions of state law; and also includes impressions made by metering machines authorized to be used under the provisions of this chapter.

History of Section.
(P.L. 1939, ch. 663, § 1; P.L. 1940, ch. 875, § 1; P.L. 1948, ch. 2092, § 1; P.L. 1948, ch. 2094, § 2; G.L. 1956, § 44-20-1; P.L. 1968, ch. 263, art. 8, §§ 2, 3; P.L. 1978, ch. 167, § 3; P.L. 1988, ch. 129, art. 13, § 1; P.L. 1991, ch. 6, art. 27, § 1; P.L. 2006, ch. 246, art. 30, § 16; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2008, ch. 104, § 1; P.L. 2011, ch. 257, § 1; P.L. 2012, ch. 241, art. 21, § 6.)