§ 44-20.1-1 — § 44-20.1-1. Definitions.

Rhode Island § 44-20.1-1

• Jurisdiction: Rhode Island
• Title 44: Taxation
• Ch. 44-20.1: Delivery Sales of Cigarettes

Text

§ 44-20.1-1. Definitions.

For purposes of this chapter:

(1) "Administrator� means the tax administrator.

(2) "Adult� means a person who is at least the legal minimum purchase age.

(3) "Consumerâ€� means an individual who is not licensed as a wholesaler or retailer pursuant to the provisions of § 44-20-2.

(4) "Delivery sale� means any sale of cigarettes to a consumer in the state where either:

(i) The purchaser submits the order for such sale by means of a telephonic or other method of voice transmission, the mail or any other delivery service, or the Internet or other online service; or

(ii) The cigarettes are delivered by use of the mails or other delivery service. A sale of cigarettes shall be a delivery sale regardless of whether the seller is located within or without the state. A sale of cigarettes not for personal consumption to a person who is a wholesale dealer or a retail dealer shall not be a delivery sale.

(5) "Delivery service� means any person who is engaged in the commercial delivery of letters, packages, or other containers.

(6) "Legal minimum purchase age� means the minimum age at which an individual may legally purchase cigarettes in the state.

(7) "Mail� or "mailing� means the shipment of cigarettes through the United States Postal Service.

(8) "Personâ€� means the same as that term is defined in § 44-20-1.

(9) "Shipping container� means bills of lading, airbills, or any other documents used to evidence the undertaking by a delivery service to deliver letters, packages, or other containers.

Legislative History

P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2; P.L. 2010, ch. 239, § 43.