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-20-15-2.6 - Mandatory Filing of Tax for Other Tobacco Products
Current through March 20, 2024
A. Dealer filing requirements. Pursuant to R.I. Gen. Laws § 44-20-13.2(b), any Dealer who purchases Other Tobacco Products from a Distributor who does not possess a valid Rhode Island Distributor's license shall, within five (5) days after coming into possession of the Other Tobacco Products, file a return with the Tax Administrator and pay the appropriate tax.
B. Distributor licensing and filing requirements. Any Distributor of Other Tobacco Products shall file an "Application For Tobacco Products Distributor's License" (Form TOB-APP) with the Division of Taxation. As a Distributor of Other Tobacco Products, the licensee shall file a monthly Report of Tobacco Products Tax Return with the Division of Taxation (Form OTP-1). The "Application For Tobacco Products Distributor's License" (Form TOB-APP) and the Distributor's Other Tobacco Products Return" (Form OTP-1) are both available on the Tax Division's website at: www.tax.ri.gov/taxforms/sales_excise/tobacco.php. The Distributor's Return (Form OTP-1) shall be filed on or before the tenth day of each month accompanied by a payment of the amount of the tax due as shown on the return.