Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 15 - Cigarette Tax
Part 1 - Cigarette Tax (280-RICR-20-15-1)
Section 280-RICR-20-15-1.14 - Distribution of Sample Packages of Cigarettes
Universal Citation: 280 RI Code of Rules 20 15 1.14
Current through September 18, 2024
A. All sample packages of cigarettes are subject to the provisions of the law and regulations pertaining thereto.
B. Distribution by Licensed Distributors:
1.
Licensed distributors in this state may receive and distribute sample packages
under the following procedures:
a. The sample
cigarettes must be delivered by the manufacturer directly to the distributor
and an invoice rendered to the distributor showing the number of cigarettes
shipped. The distributor will retain such invoice for inspection by the Tax
Administrator.
b. The distributor
will see that stamps of the proper denominations are affixed as hereinafter
provided before the cigarettes leave his or her possession.
c. Stamps of the proper denomination shall be
affixed to packages containing twenty (20) or more cigarettes. Stamps of the
proper denomination shall be affixed to the carton containing packs of less
than twenty (20) cigarettes. These packs shall be kept in the original stamped
carton until distributed and the carton shall then be destroyed.
2. The distributor will be held
strictly liable for any sample packages of cigarettes charged to the
distributor's account either by themselves or their agents.
C. Distribution by Manufacturers:
1. Representatives of manufacturers may, when
permission has been specifically granted by the Tax Administrator, distribute
sample packs of cigarettes containing more than one, but not more than five
cigarettes per pack without affixing Rhode Island tax stamps. All packages of
cigarettes must bear an inscription to the effect that all applicable state
taxes have been paid and cigarettes so distributed are not for sale.
2. Packages containing twenty (20) cigarettes
may be distributed to stockholders of the cigarette manufacturer or brought
into this state for testing purposes provided the Tax Administrator is notified
of the names and addresses of the recipients.
3. Each manufacturer who has been granted
such special permission to distribute unstamped cigarettes must certify each
month the number of sample cigarettes imported into Rhode Island and pay the
tax due at the time of filing such certification.
Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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