Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 56 - Coupons - Discounted Selling Price - Buydowns (280-RICR-20-70-56)
Section 280-RICR-20-70-56.10 - Buydowns

"Cigarette Buydowns." When a retailer sells cigarettes and pursuant to an agreement with the distributor receives a discount for every pack sold, and the discount is passed from the retailer to the customer, the buydown discount is not included in the sale price if it is not shown on the customers invoice or register receipt. If the customer's receipt identifies the buydown discount, it is not included in the sales price unless the discount is identified on the receipt as a manufacturer's discount.