§ 44-20.1-2 — § 44-20.1-2. Requirements for delivery sales.

Rhode Island § 44-20.1-2

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

Text

§ 44-20.1-2. Requirements for delivery sales.

(a) No person shall make a delivery sale of cigarettes to any individual who is under the legal minimum purchase age in the state.

(b) Each person accepting a purchase order for a delivery sale shall comply with:

(1) The age verification requirements set forth in § 44-20.1-3;

(2) The disclosure requirements set forth in § 44-20.1-4;

(3) The shipping requirements set forth in § 44-20.1-5;

(4) The registration and reporting requirements set forth in § 44-20.1-6;

(5) The tax collection requirements set forth in § 44-20.1-7; and

(6) All other laws of the state generally applicable to sales of cigarettes that occur entirely within the state, including, but not limited to, those laws imposing: (i) excise taxes; (ii) sales taxes; (iii) license and revenue-stamping requirements; and (iv) escrow payment obligations as set forth in § 23-71-3.

Legislative History

P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.