Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 15 - Cigarette Tax
Part 2 - Other Tobacco Products (280-RICR-20-15-2)
Section 280-RICR-20-15-2.5 - Definitions

Universal Citation: 280 RI Code of Rules 20 15 2.5

Current through March 20, 2024

A. "Administrator" or "Tax Administrator" means the tax administrator of the State of Rhode Island, and head of the Rhode Island Division of Taxation;

B. "Dealer" means any Person whether located within or outside of this state, who sells or distributes cigarettes and/or Other Tobacco Products to a consumer in this state;

C. "Distributor" means any Person:

1. Whether located within or outside of this state, other than a Dealer, who sells or distributes cigarettes and/or Other Tobacco Products within or into this state. Such term shall not include any cigarette and/or Other Tobacco Product Manufacturer, export warehouse proprietor, or Importer with a valid permit under 26 U.S.C., § 5712, if such Person sells or distributes cigarettes and/or Other Tobacco Products 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;

2. Selling cigarettes and/or Other Tobacco Products directly to consumers in this state by means of at least twenty-five (25) vending machines;

3. Engaged in this state in the business of manufacturing cigarettes and/or Other Tobacco Products, or any Person engaged in the business of selling cigarettes and/or Other Tobacco Products to Dealers, or to other Persons, for the purpose of resale only, provided, that seventy-five percent (75%) of all cigarettes and/or Other Tobacco Products sold by that Person in this state are sold to Dealers or other Person for resale and selling cigarettes and/or Other Tobacco Products directly to at least forty (40) Dealers or other Persons for resale; or

4. Maintaining one or more regular Places of Business in this state for that purpose; provided, that seventy-five percent (75%) of the sold cigarettes and/or Other Tobacco Products are purchased directly from the Manufacturer and selling cigarettes and/or Other Tobacco Products directly to at least forty (40) Dealers or other Persons for resale;

D. "Importer" means any Person who imports into the United States, either directly or indirectly, a finished cigarette and/or Other Tobacco Products for sale or Distribution;

E. "Licensed," when used with reference to a Manufacturer, Importer, Distributor or Dealer, means only those persons who hold a valid and current license from the State of Rhode Island 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, Imported, wholesale Dealer, or retailer Dealer," such term shall be deemed to apply to each entity in such list;

F. "Manufacturer" means any Person who manufactures, fabricates, assembles, processes, or labels a finished cigarette and/or Other Tobacco Products;

G. "Notice of Deficiency Determination" means a written statement of a tentative determination of tax liability, including any interest and penalties due, that does not become due, final, and payable until thirty (30) days have transpired from the date the notice issued without a request for hearing;

H. "Other Tobacco Product/s" (OTP) means any cigars (excluding Little Cigars which are subject to cigarette tax), cheroots, stogies, smoking tobacco (including granulated, plug cut, crimp cut, ready rubbed and any other kinds and forms of tobacco suitable for smoking in a pipe or otherwise), chewing tobacco (including Cavendish, twist, plug, scrap and any other kinds and forms of tobacco suitable for chewing), any and all forms of hookah and shisha tobacco, snuff, and shall include any other articles or products made of tobacco or any substitute therefore, excepts cigarettes;

I. "Person" means any individual, including an employee or agent, firm, fiduciary, partnership, corporation, trust, or association, however formed;

J. "Place of Business" means and includes any place where cigarettes and/or Other Tobacco Products are sold, or where cigarettes and/or Other Tobacco Products are or could be stored or kept for the purpose of sale or consumption, including any locked storage safe and/or container, any vessel, vehicle, airplane, train, or vending machine;

K. "Sale" or "Sell" includes and applies to gifts, exchanges, and barter;

L. "Snuff" means any finely cut, ground, or powdered tobacco that is not intended to be smoked;

M. "Wholesale Cost" means:

1. In the case of a Manufacturer of Other Tobacco Products, the price set for such products or, if no price had been set, the wholesale value of such products;

2. In the case of a Distributor, the price at which the Distributor purchases Other Tobacco Products before the allowance of any discounts, trade allowances, rebate or other reduction;

3. In the case of a Dealer of Other Tobacco Products, the invoice price to the Dealer.

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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