2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-20.1 - Delivery Sales of Cigarettes
§ 44-20.1-2 - Requirements for delivery sales.

SECTION 44-20.1-2

   § 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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