2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-20.1 - Delivery Sales of Cigarettes
§ 44-20.1-2 - Requirements for delivery sales.
§ 44-20.1-2 Requirements for delivery sales. (a) No person shall make a delivery sale of cigarettes to any individual who is under the legal minimum purchase age in the state.
(b) Each person accepting a purchase order for a delivery sale shall comply with:
(1) The age verification requirements set forth in § 44-20.1-3;
(2) The disclosure requirements set forth in § 44-20.1-4;
(3) The shipping requirements set forth in § 44-20.1-5;
(4) The registration and reporting requirements set forth in § 44-20.1-6;
(5) The tax collection requirements set forth in § 44-20.1-7; and
(6) All other laws of the state generally applicable to sales of cigarettes that occur entirely within the state, including, but not limited to, those laws imposing: (i) excise taxes; (ii) sales taxes; (iii) license and revenue-stamping requirements; and (iv) escrow payment obligations as set forth in § 23-71-3.
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