2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-20.1 - Delivery Sales of Cigarettes
§ 44-20.1-6 - Registration and reporting requirements.

SECTION 44-20.1-6

   § 44-20.1-6  Registration and reporting requirements. – (a) Prior to making delivery sales or mailing, shipping or otherwise delivering cigarettes in connection with any such sales, every person shall file with the administrator a statement setting forth such person's name, trade, name, and the address of such person's principal place of business and any other place of business.

   (b) Not later than the tenth (10th) day of each calendar month, each person that has made a delivery sale or mailed, shipped, or otherwise delivered cigarettes in connection with any such sale during the previous calendar month shall file with the administrator a memorandum or a copy of the invoice that provides for and every such delivery sale:

   (1) The name and address of the consumer to whom such delivery sale was made;

   (2) The brand or brands of cigarettes that were sold in such delivery sale; and

   (3) The quantity of cigarettes that were sold in such delivery sale.

   (c) Any person that satisfies the requirements of section 376 of title 15 of the United States Code shall be deemed to satisfy the requirements of this section.

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