Rhode Island § 44-20-16 § 44-20-16. Exemptions from use tax.

Rhode Island Statutes

§ 44-20-16 — § 44-20-16. Exemptions from use tax.

Rhode Island § 44-20-16

Title 44Taxation

Ch. 44-20Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products

This text of Rhode Island § 44-20-16 (§ 44-20-16. Exemptions from use tax.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-20-16 (2026).

Text

§ 44-20-16. Exemptions from use tax.
The provisions of §§ 44-20-13 — 44-20-17 do not apply to cigarettes imported into the state on which the tax imposed by § 44-20-12 has been paid, and the provisions of §§ 44-20-13 — 44-20-17 do not apply to the use or storage of cigarettes to an amount not exceeding ten (10)
            packages as ordinarily defined by the practice of the trade, which have been brought
            into this state on the person.
         

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§ 44-20-16. Exemptions from use tax.

The provisions of §§ 44-20-13 — 44-20-17 do not apply to cigarettes imported into the state on which the tax imposed by § 44-20-12 has been paid, and the provisions of §§ 44-20-13 — 44-20-17 do not apply to the use or storage of cigarettes to an amount not exceeding ten (10) packages as ordinarily defined by the practice of the trade, which have been brought into this state on the person.