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
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:
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;
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: