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-20-15-1.7 - Licenses

1. Each person engaging in the business of selling cigarette and/or other tobacco products in this state, including any distributor or dealer, shall secure a license from the Tax Administrator before engaging in that business or continuing to engage therein. A separate application and license is required for each place of business operated by a distributor or dealer; provided, that an operator of vending machines for cigarette products is not required to obtain a distributor's license for each machine. If the applicant for a license does not have a place of business in this state, the license shall be issued for such applicant's principal place of business, wherever located. A licensee shall notify the administrator within thirty (30) days in the event that it changes its principal place of business. A separate license is required for each class of business if the applicant is engaged in more than one of the activities required to be licensed by R.I. Gen. Laws § 44-20-2. No person shall maintain or operate or cause to be operated a vending machine for cigarette products without procuring a dealer's license for each machine.

2. The Tax Administrator may grant a distributor's license to any person located outside Rhode Island who ships cigarettes into Rhode Island if the Tax Administrator determines that the collection of the cigarette tax will be facilitated. The nonresident must qualify under R.I. Gen. Laws § 44-20-1 as a distributor.

3. All licenses are issued by the Tax Administrator on application setting forth in forms prescribed by the Tax Administrator such information as he/she may require for the proper administration of R.I. Gen. Laws Chapter 44-20.

4. No exception is made in the law for persons operating temporary stands or other places where cigarettes are sold only for a limited time. Persons operating such places must first obtain a license from the Tax Administrator before selling cigarettes therein. A license used for the regular place of business cannot cover a temporary stand located at a place apart from the regular place of business.