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-20-15-1.15 - Tax Exempt Cigarette Sales

Universal Citation: 280 RI Code of Rules 20 15 1.15

Current through September 18, 2024

A. Cigarettes sold to the following instrumentalities of the United States are not required to be stamped:

1. Post Exchanges, Ships' Service Stores and Commissaries of the U.S. Army, Navy, Marine Corps and Coast Guard;

2. Officers, noncommissioned and warrant officers' clubs;

3. Bristol Soldiers' Home;

4. The American Red Cross;

5. Canteens of the United States Veterans Administration.

B. Untaxed sales by licensed distributors shall be made only to the above organizations and not to individual military or civilian personnel.

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