2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-20 - Cigarette Tax
§ 44-20-1 - Definitions.

SECTION 44-20-1

   § 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.

   (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, 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.