2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-20 - Cigarette Tax
§ 44-20-8.2 - Transactions only with licensed manufacturers, importers, distributors, and dealers.
SECTION 44-20-8.2
§ 44-20-8.2 Transactions only with licensed manufacturers, importers, distributors, and dealers. – A manufacturer or importer may sell or distribute cigarettes to a person located or doing business within this state, only if such person is a licensed importer or distributor. An importer may obtain cigarettes only from a licensed manufacturer. A distributor may sell or distribute cigarettes to a person located or doing business within this state, only if such person is a licensed distributor or dealer. A distributor may obtain cigarettes only from a licensed manufacturer, importer, or distributor. A dealer may obtain cigarettes only from a licensed distributor.
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