reglab/statecodes huggingface dataset:
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 10 - Withholding Tax › Part 1 - Withholding Tax on the Sale of Real Property by Nonresidents (280-RICR-20-10-1) › Section 280-RICR-20-10-1.23 - Tax Sales

Current through June 14, 2024
The redemption of real property pursuant to R.I. Gen. Laws
					 Chapter 44-9 shall not be subject to the withholding provisions of R.I. Gen.
					 Laws §
										44-30-71.3.
					 In the event real property is redeemed pursuant to R.I. Gen. Laws Chapter 44-
					 9, the deed may contain a recital that no withholding under R.I. Gen. Laws
					 §
										44-30-71.3 is required because title is transferred pursuant to statutory redemption. Said
					 recital shall in all instances discharge the lien imposed by R.I. Gen. Laws
					 § sub
					 44-30-71.3(c).
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 10 - Withholding Tax › Part 1 - Withholding Tax on the Sale of Real Property by Nonresidents (280-RICR-20-10-1) › Section 280-RICR-20-10-1.24 - Remittance Limited to Cash Paid at Closing

Current through June 14, 2024
In no event shall the buyer be required to remit any amount
					 in excess of the amount of the cash settlement received by the
					 seller.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 10 - Withholding Tax › Part 1 - Withholding Tax on the Sale of Real Property by Nonresidents (280-RICR-20-10-1) › Section 280-RICR-20-10-1.25 - Limited Liability Companies

Current through June 14, 2024
A. A limited
				 liability company is required by law to declare in its articles of organization
				 whether it is to be treated as a corporation or as a partnership for purposes
				 of taxation.
1. Taxed as Corporation: If a
				 limited liability company has declared to be taxed as a corporation, and either
a. the limited liability company is formed
				 pursuant to R.I. Gen. Laws Chapter 7-16; or
b. the limited liability company is
				 registered with this state as a foreign limited liability company pursuant to
				 R.I. Gen. Laws §
												7-16-49,
				 the limited liability is considered a resident limited liability company and no
				 withholding is required and a buyer may accept a residency affidavit from the
				 limited liability company.
c. If a
				 limited liability company is deemed to be a nonresident the buyer must withhold
				 at seven percent (7%) unless the nonresident limited liability company produces
				 a letter of good standing issued by the Division of Taxation for purposes of
				 the sale. See §
												1.7(B)     of
				 this Part.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.1 - Purpose

Current through June 14, 2024
The purpose of this regulation is to implement R.I. Gen.
					 Laws Chapters 44-20 and 44-20.2 which provides for Tax on Cigarettes and Little
					 Cigars sold, held for sale, or stored in the State of Rhode
					 Island.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.2 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §§
										44-1-4 and
					  44-20-50.
					 The rules and regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §
										42-35-1 et
					 seq. of the Rhode Island Administrative Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.3 - Application

Current through June 14, 2024
These rules and regulations shall be liberally construed so
					 as to permit the Division of Taxation the authority to effectuate the purpose
					 of R.I. Gen. Laws Chapter 44-20 and other applicable state laws and
					 regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.4 - Severability

Current through June 14, 2024
If any provision of these rules and regulations, or the
					 application thereof to any person or circumstances, is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be impaired or affected thereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.5 - Definitions

Current through June 14, 2024
A. "Administrator" or "Tax Administrator"
				 means the Tax Administrator of the State of Rhode Island, and head of the Rhode
				 Island Division of Taxation.
B.
				 "Base Cost of Cigarettes" means the invoice cost of the cigarettes to the
				 licensee or the replacement cost of the cigarettes to the licensee within
				 thirty (30) days prior to the date of sale in the quantity last purchased
				 whichever is lower, less all trade discounts except customary discounts for
				 cash. The cigarette excise tax imposed by R.I. Gen. Laws Chapter 44- 20 shall
				 be added to the invoice cost of the cigarettes to the licensee.
C. "Cartage Cost to the Retail Outlet" means
				 three-fourths of one percent (0.75%) of the base cost of the cigarettes to the
				 licensee or a lower cost as claimed and proved by the licensee.
D. "Cigarettes" means and includes any
				 cigarettes suitable for smoking in cigarette form, and each sheet of cigarette
				 rolling paper, including but not limited to paper made into a hollow cylinder
				 with or without a filter for use in making cigarettes.
E. "Dealer" means any person whether located
				 within or outside of this state, who sells or distributes cigarettes to a
				 consumer in this state.
F.
				 "Distributor" means any person:
1. Whether
				 located within or outside of this state, other than a dealer, who sells or
				 distributes cigarettes within or into this state. Such term shall not include
				 any cigarette manufacturer, export warehouse proprietor, or importer with a
				 valid permit under
				  26 U.S.C. §
												5712, if such person sells or distributes
				 cigarettes in this state only to licensed distributors, or to an export
				 warehouse proprietor or another manufacturer with a valid permit under
				  26 U.S.C. §
												5712;
2. Selling cigarettes directly to consumers
				 in this state by means of at least twenty-five (25) cigarette vending
				 machines;
3. Engaged in this state
				 in the business of manufacturing cigarettes or any person engaged in the
				 business of selling cigarettes to dealers, or to other persons, for the purpose
				 of resale only; provided, that seventy-five percent (75%) of all cigarettes
				 sold by that person in this state are sold to dealers or other persons for
				 resale and selling cigarettes directly to at least forty (40) dealers or other
				 persons for resale; or
4.
				 Maintaining one or more regular places of business in this state for that
				 purpose; provided, that seventy-five percent (75%) of the sold cigarettes are
				 purchased directly from the manufacturer and selling cigarettes directly to at
				 least forty (40) dealers or other persons for resale;
5. Selling little cigars directly to
				 consumers in this state by means of at least twenty-five (25) little cigar
				 vending machines.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.6 - Dealers' and Distributors' Reports and Records

Current through June 14, 2024
A.
				 Reports:
1. Distributors: on or before the
				 tenth day of each month, distributors must file a report with the Division of
				 Taxation. The report covers the prior month and should also contain any
				 information on cigarette transactions that the Division of Taxation may
				 require. Distributor report forms are available at the Division of Taxation's
				 website -
www.tax.ri.gov
.
2. Dealers: monthly reports are required from
				 persons who have received unstamped cigarettes or from dealers who have
				 purchased tax indicia during that month. However, if the Tax Administrator
				 determines that additional information is necessary for proper enforcement,
				 he/she may require any dealer to file a special or regular monthly report. All
				 regular monthly reports must be filed and received by the Division of Taxation
				 on or before the tenth (10th) of the month for which the report is being
				 made.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.7 - Licenses

Current through June 14, 2024
A. Licensing requirements:
1. Each person engaging in the business of
				 selling cigarette and/or other tobacco products in this state, including any
				 distributor or dealer, shall secure a license from the Tax Administrator before
				 engaging in that business or continuing to engage therein. A separate
				 application and license is required for each place of business operated by a
				 distributor or dealer; provided, that an operator of vending machines for
				 cigarette products is not required to obtain a distributor's license for each
				 machine. If the applicant for a license does not have a place of business in
				 this state, the license shall be issued for such applicant's principal place of
				 business, wherever located. A licensee shall notify the administrator within
				 thirty (30) days in the event that it changes its principal place of business.
				 A separate license is required for each class of business if the applicant is
				 engaged in more than one of the activities required to be licensed by R.I. Gen.
				 Laws §
											44-20-2.
				 No person shall maintain or operate or cause to be operated a vending machine
				 for cigarette products without procuring a dealer's license for each
				 machine.
2. The Tax Administrator
				 may grant a distributor's license to any person located outside Rhode Island
				 who ships cigarettes into Rhode Island if the Tax Administrator determines that
				 the collection of the cigarette tax will be facilitated. The nonresident must
				 qualify under R.I. Gen. Laws §
											44-20-1 as
				 a distributor.
3. All licenses are
				 issued by the Tax Administrator on application setting forth in forms
				 prescribed by the Tax Administrator such information as he/she may require for
				 the proper administration of R.I. Gen. Laws Chapter 44-20.
4. No exception is made in the law for
				 persons operating temporary stands or other places where cigarettes are sold
				 only for a limited time. Persons operating such places must first obtain a
				 license from the Tax Administrator before selling cigarettes therein. A license
				 used for the regular place of business cannot cover a temporary stand located
				 at a place apart from the regular place of business.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.8 - License Availability

Current through June 14, 2024
A. No license may
				 be granted, maintained or renewed if the applicant, or any combination of
				 persons owning directly or indirectly any interests in the applicant:
1. Owes five hundred dollars ($500) or more
				 in delinquent cigarette taxes;
2.
				 Is delinquent in any tax filings for one month or more;
3. Had a license under R.I. Gen. Laws Chapter
				 44-20 revoked by the Tax Administrator within the past two (2) years;
4. Has been convicted of a crime relating to
				 cigarettes stolen or counterfeit cigarettes;
5. Is a cigarette manufacturer or importer
				 that is neither:
a. a participating
				 manufacturer as defined in §
												1.2     of this Part.
b. of the "Master Settlement Agreement" as
				 defined in R.I. Gen. Laws §
												23-71-2;
				 nor
c. in full compliance with R.I.
				 Gen. Laws Chapter 44-20.2 and R.I. Gen. Laws §
												23-71-3;
6. Has imported, or caused to be
				 imported, into the United States any cigarette in violation of
				  19 U.S.C. §
												1681a; or
7. Has imported, or caused to be imported
				 into the United States, or manufactured for sale or distribution in the United
				 States any cigarette that does not fully comply with the Federal Cigarette
				 Labeling and Advertising Act (15 U.S.C. §
												1331, et seq.)
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.9 - Suspension or Revocation of License

Current through June 14, 2024
The Tax Administrator may suspend or revoke any license
					 under R.I. Gen. Laws Chapter 44-20 or with any provision of any other law or
					 ordinance relative to the sale of cigarettes and/or other tobacco products; and
					 the Tax Administrator may also suspend or revoke any license for failure of the
					 licensee to comply with any provision of R.I. Gen. Laws Chapter 6-13, and, for
					 the purpose of determining whether the licensee is complying with any provision
					 of R.I. Gen. Laws Chapter 6-13, the Tax Administrator and his or her authorized
					 agents are empowered, in addition to authority conferred by R.I. Gen. Laws
					 §
										44-20-40,
					 to examine the books, papers, and records of any licensee. The Tax
					 Administrator shall revoke the license of any person who would be ineligible to
					 obtain a new or renew a license by reason of any of the conditions for
					 licensure provided in R.I. Gen. Laws §
										44-20-4.1.
					 Any person aggrieved by the suspension or revocation may apply to the
					 Administrator for a hearing as provided in R.I. Gen. Laws §
										44-20-47,
					 and may further appeal to the district court as provided in R.I. Gen. Laws
					 §
										44-20-48.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.10 - Purchasing and Applying Indicia

Current through June 14, 2024
A. By Licensed
				 Distributors or Dealers: Payment for indicia must be made at the time of
				 purchase. However, if the purchaser wishes to use the provision for thirty (30)
				 days' credit as provided by law, he or she must file a satisfactory surety bond
				 with the Division of Taxation. The bond must be in an amount not less than the
				 sale price of the indicia averaged over six (6) months' purchases and the bond
				 must be written by a surety company authorized to do business in Rhode Island.
				 A bond form will be supplied on request.
B. By a Nonresident:
1. The licensed nonresident cigarette
				 distributor is required to affix all indicia to the individual packages of
				 cigarettes at the location for which the license is issued. The indicia must be
				 affixed before the packages of cigarettes are shipped into Rhode Island. The
				 licensed nonresident must also agree to comply with all other parts of the
				 Rhode Island cigarette tax law. The nonresident distributors must also file a
				 bond in the amount of one thousand dollars ($1,000) to the Tax Administrator in
				 accordance with all provisions of the law and regulations. The bond must be
				 issued by a surety company licensed to do business in Rhode Island and must be
				 in full force and effect for a period of one year and a day after the
				 expiration of the bond unless a certificate is issued by the Tax Administrator
				 to the effect that all taxes due the State have been paid. Cash will be
				 accepted in lieu of a surety bond.
2. The licensed nonresident distributor must
				 also agree in writing to submit his or her books, accounts and records to
				 examination during reasonable business hours as well as appointing, in writing,
				 the Secretary of State of the State of Rhode Island as his or her agent upon
				 whom service of process may be made in any proceeding involving the
				 administration of the cigarette tax law.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.11 - Redemptions and Refunds

Current through June 14, 2024
A. Redemption of
				 Unused Cigarette Tax: No person shall sell or transfer any stamps under the
				 provisions of this regulation. The Tax Administrator will redeem any unused or
				 un-cancelled indicia presented in unbroken sheets or packages by any licensed
				 distributor within six (6) months of the date of purchase, at a price equal to
				 ninety-eight percent (98%) of their face value.
B. Reimbursement for Torn, Mutilated and
				 Other Stamps: The law also provides for the reimbursement at ninety-eight and
				 three-quarter percent (98.75%) of their face value of indicia affixed to
				 packages which have become unfit for use and consumption or
				 unsalable.
C. Filing Claims for
				 Refund: Claims for refunds of cigarette tax must be made on Form T-29
				 (Application for Refund of Cigarette Tax). This application must be supported
				 by an affidavit of destruction (Form T-22) executed by authorized agents of the
				 Division of Taxation or, in the case of cigarettes returned to the
				 manufacturer, an affidavit from the cigarette manufacturer receiving the
				 stamped cigarettes.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.12 - Physical Inventories of Cigarettes and Indicia

Current through June 14, 2024
A.
				 Authorized representatives of the Division of Taxation may at unannounced
				 times, secure inventories of cigarettes, and of indicia as the first step to
				 conducting a complete audit to the dealer's or distributor's cigarette
				 transactions and compliance with the cigarette tax laws by all
				 licensees.
B. A representative of
				 the dealer or distributor must be present with the Division of Taxation
				 representative during the physical inventory, and upon completion of the
				 inventory, the representative of the dealer or distributor must sign the
				 inventory sheets and the report form attesting to their accuracy.
C. Loans and Transfers of Cigarette Tax
				 Indicia: All licensed distributors purchasing indicia must maintain custody of
				 the indicia. Indicia cannot be loaned, sold, or transferred to another licensee
				 under any conditions whatsoever.
D.
				 Loans and Transfers of Unstamped Cigarettes: Loans and transfers of unstamped
				 cigarettes must be supported by invoices and must be made on an in-out basis.
				 The recipient must show the cigarettes received on Schedule A of the
				 distributor's monthly report and the transferring licensee must show the
				 transaction on Schedule D of its distributor's monthly report. This procedure
				 is mandatory even though the entire transaction is completed in one
				 day.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.13 - Reports and Records of Carriers, Bailers and Warehousemen

Current through June 14, 2024
The Tax Administrator may require reports from any common
					 or contract carrier who transports cigarettes to any point or points in Rhode
					 Island and from any bonded warehouseman or bailee who has any cigarette in his
					 or her possession. These reports are to contain information about shipments of
					 cigarettes or other data the Division of Taxation may require. All common and
					 contract carriers, bailers and warehousemen shall allow agents of the Division
					 of Taxation to examine any records relating to the shipment or receipt of
					 cigarettes.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.14 - Distribution of Sample Packages of Cigarettes

Current through June 14, 2024
A.
				 All sample packages of cigarettes are subject to the provisions of the law and
				 regulations pertaining thereto.
B.
				 Distribution by Licensed Distributors:
1.
				 Licensed distributors in this state may receive and distribute sample packages
				 under the following procedures:
a. The sample
				 cigarettes must be delivered by the manufacturer directly to the distributor
				 and an invoice rendered to the distributor showing the number of cigarettes
				 shipped. The distributor will retain such invoice for inspection by the Tax
				 Administrator.
b. The distributor
				 will see that stamps of the proper denominations are affixed as hereinafter
				 provided before the cigarettes leave his or her possession.
c. Stamps of the proper denomination shall be
				 affixed to packages containing twenty (20) or more cigarettes. Stamps of the
				 proper denomination shall be affixed to the carton containing packs of less
				 than twenty (20) cigarettes. These packs shall be kept in the original stamped
				 carton until distributed and the carton shall then be destroyed.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.15 - Tax Exempt Cigarette Sales

Current through June 14, 2024
A. Cigarettes sold
				 to the following instrumentalities of the United States are not required to be
				 stamped:
1. Post Exchanges, Ships' Service
				 Stores and Commissaries of the U.S. Army, Navy, Marine Corps and Coast
				 Guard;
2. Officers, noncommissioned
				 and warrant officers' clubs;
3.
				 Bristol Soldiers' Home;
4. The
				 American Red Cross;
5. Canteens of
				 the United States Veterans Administration.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.16 - Minimum Pricing of Cigarettes

Current through June 14, 2024
A. Pursuant to R.I.
				 Gen. Laws §
										44-20-8,
				 the Tax Administrator may suspend or revoke any license under R.I. Gen. Laws
				 Chapter 44-20 for failure of the licensee to comply with any provision of R.I.
				 Gen. Laws Chapter 6-13 entitled "Unfair Sales Practices."
B. No licensee shall advertise, offer to
				 sell, or sell cigarettes at a price that is less than the applicable
				 presumptive cost without obtaining the Tax Administrator's prior written
				 approval. The Tax Administrator may periodically announce the retailers' and
				 wholesalers' presumptive cost. The Tax Administrator may suspend or revoke any
				 license if the licensee advertises, offers to sell, or sells cigarettes at less
				 than the applicable presumptive cost without the Tax Administrator's prior
				 written approval.
C. Example:
The cost of a carton of cigarettes to a licensed cigarette
					 distributor is $100.00. This includes the cost from the manufacturer, and
					 cigarette tax paid per R.I. Gen. Laws §
											44-20-12,
					 for the carton of cigarettes. The wholesaler/distributor's presumptive cost of
					 selling cigarettes, or the minimum price from a distributor to a dealer,
					 without a delivery cost, is $102.00 ($100*102%). The cartage cost to the retail
					 outlet, or the minimum price including delivery cost, from a distributor to a
					 dealer, is $102.77 ($102*100.75%). The retailer/dealer's presumptive cost of
					 selling cigarettes, or the dealer's minimum price to the consumer, is $108.96
					 ($102.77*106%) per carton.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.17 - Vending Machines Operators

Current through June 14, 2024
A. Licensing:
1. Each vending machine is considered a
				 retail outlet. Each vending machine owner must file an application with the
				 Division of Taxation and shall pay the fee for each machine. A numbered license
				 will be furnished for each individual machine.
2. No person shall cause or allow a cigarette
				 vending machine to be operated unless a Division of Taxation marker tab is
				 attached showing that the machine has been licensed by the Division of
				 Taxation. The fee for each license is twenty-five dollars ($25.00). Any
				 licensed machine may be moved from one place to another. Any person who
				 operates machines in violation of these provisions is subject to the same
				 penalties in R.I. Gen. Laws §
											44-20-3 for the sale of cigarettes without a license. When a machine is in use or
				 service (i.e., on location, accessible to cigarette purchasers and containing
				 or ready to contain cigarettes) it must have a vending machine tab
				 affixed.
3. In addition to affixing
				 a Division of Taxation tab to each machine owned and operated, each operator
				 must have his or her name and address plainly marked on each vending machine in
				 use.
4. Vending machine dealer's
				 licenses and pre-numbered decal tabs (indicating proper licensing of cigarette
				 vending machines) are furnished by the Division of Taxation to each licensed
				 operator. Licenses must be kept in the operator's files and the decal tabs must
				 be affixed to the inner panel of the vending machine (inside the glass) or any
				 other place on the machine where the tax is visible for inspection by agents of
				 the Division of Taxation.
5. If the
				 machine is sold or otherwise disposed of, the license must be returned to the
				 Division of Taxation and the tab must be removed from the machine. Licenses and
				 tabs are not transferable.
6. As of
				 May 31 of each year, enough pre-numbered decal tabs for the current year will
				 be issued to vending machine operators to indicate proper licensing of
				 cigarette vending machines controlled as of that date. Prior year tabs must be
				 removed from the vending machines and current year tabs must be affixed by July
				 15 of the current year.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.18 - Tax Rate on Cigarettes and Little Cigars

Current through June 14, 2024
Under R.I. Gen. Laws §
										44-20-12 a tax is imposed on all cigarettes and little cigars sold or held for sale in
					 the state. The payment of the tax is to be evidenced by stamps, which may be
					 affixed only by licensed distributors to the packages containing such
					 cigarettes and/or little cigars. Any cigarettes and/or little cigars on which
					 the proper amount of tax has been paid, payment being evidenced by the stamp,
					 is not subject to a further tax.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.19 - Inspections

Current through June 14, 2024
A. The Tax Administrator and his or her
				 agents is authorized under R.I. Gen. Laws §
										44-20-40.1 to conduct unannounced inspections to insure compliance with all provisions of
				 R.I. Gen. Laws Chapter 44-20. Accordingly, the Tax Administrator and his or her
				 agents shall be permitted to inspect the Place of Business of any person
				 selling any and all tobacco products within the State. Inspections of Licensed
				 Distributors or Dealers shall be conducted during normal business hours without
				 a warrant and without prior notice.
B. The Tax Administrator and his or her duly
				 authorized agents shall be permitted to inspect he books, papers, reports and
				 records of any Manufacturer, Importer, Distributor, or Dealer in this state for
				 the purpose of determining whether taxes imposed by R.I. Gen. Laws Chapter
				 44-20 have been fully paid, and may investigate the stock of cigarettes and
				 other tobacco products in or upon the Place of Business for the purpose of
				 determining whether the provisions of R.I. Gen. Laws Chapter 44-20 are being
				 obeyed.
C. Failure to allow such
				 inspection(s) of the Place of Business and/or records may result in civil
				 penalties and/or suspension or revocation of a Cigarette Dealer's or
				 Distributor's License.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.20 - Seizures

Current through June 14, 2024
All cigarettes and/or other tobacco products which are
					 possessed, stored, retained, or otherwise brought into the state in
					 contradiction to R.I. Gen. Laws §
										44-20-13.2 and these Regulations shall be considered untaxed contraband by the Tax
					 Administrator and his or her agents. The cigarettes and/or other tobacco
					 products may be seized by the Tax Administrator or his or her agents or
					 employees or by any sheriff or his or her deputy or any police officer when
					 directed by the Tax Administrator to do so, without a
					 warrant.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.21 - Billings and Penalties

Current through June 14, 2024
A. Whoever omits,
				 neglects, or refuses to comply with any duty imposed upon him/her by R.I. Gen.
				 Laws Chapter 44-20, or does, or cause to be done, any of the things required by
				 R.I. Gen. Laws Chapter 44-20, or does anything prohibited R.I. Gen. Laws
				 Chapter 44-20, shall, in addition to any other penalty provided in R.I. Gen.
				 Laws Chapter 44-20, be liable as follows:
1.
				 For a first offense in a twenty-four month (24) period, a penalty of not more
				 than one thousand dollars ($1,000), or not more than five (5) times the retail
				 value of the cigarettes involved, whichever is greater, to be recovered, with
				 costs of suit, in a civil action;
2. For a second or subsequent offense in a
				 twenty-four-month (24) period, a penalty of not more than five thousand dollars
				 ($5,000), or not more than twenty-five (25) times the retail value of the
				 cigarettes involved, whichever is greater, to be recovered, with costs of suit,
				 in a civil action.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.22 - Seizure and Destruction of Unstamped Cigarettes

Current through June 14, 2024
Any cigarettes found at any place in this state without
					 stamps affixed as required R.I. Gen. Laws Chapter 44-20 are declared to be
					 contraband goods and may be seized by the Tax Administrator, his or her agents,
					 or employees, or by any deputy sheriff, or police officer when directed by the
					 Tax Administrator to do so, without a warrant. Any cigarettes seized under the
					 provisions of R.I. Gen. Laws Chapter 44-20 shall be destroyed. The seizure
					 and/or destruction of any cigarettes under the provisions of this R.I. Gen.
					 Laws §
										44-20-37 does not relieve any person from a fine or other penalty for violation of R.I.
					 Gen. Laws Chapter 44-20.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.23 - Appeals

Current through June 14, 2024
A. Any person aggrieved by a Notice of
				 Deficiency issued by the Tax Administrator is entitled to an administrative
				 hearing. In order to request this hearing, the taxpayer must notify the Tax
				 Administrator in writing within thirty (30) days from the date of the Notice of
				 Deficiency. The Tax Administrator shall, as soon as is practicable, set a time
				 and place for hearing, and shall render a final decision. The administrative
				 hearing is the taxpayer's opportunity to present valid records/invoices, as
				 detailed above in Sub-part 8 of this regulation, evidencing tax paid on the
				 seized items.
B. Appeals from a
				 final decision of the Tax Administrator shall be to the Rhode Island Sixth
				 (6th) Division District Court pursuant to R.I. Gen. Laws §
										8-8-1 et seq. The taxpayer's right to appeal to the district court is expressly made
				 conditional upon prepayment of all taxes, interest, and penalties, unless the
				 taxpayer files a timely motion for exemption from prepayment with the district
				 court in accordance with the requirements imposed pursuant to R.I. Gen. Laws
				 §
										8-8-26.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 15 - Cigarette Tax › Part 1 - Cigarette Tax (280-RICR-20-15-1) › Section 280-RICR-20-15-1.24 - Effective Date

Current through June 14, 2024
A. This regulation
				 is identified by ERLID# 8517 and shall take effect May 15, 2017.
B. Neena S. Savage, Tax
				 Administrator
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-20-15-2.1 - Purpose

Current through June 14, 2024
A. The purpose of this regulation is to
				 implement R.I. Gen. Laws §
										44-20-13.2 which provides for tax on smokeless tobacco, cigars, and pipe tobacco products
				 sold or held for sale in the state by any person.
B. Any dealer having in his or her possession
				 any tobacco, cigars, and pipe tobacco products with respect to the storage or
				 use of which a tax is imposed by R.I. Gen. Laws Chapter 44-20 shall, within
				 five (5) days after coming into possession of the tobacco, cigars, and pipe
				 tobacco in this state, file a return with the Tax Administrator in a form
				 prescribed by the Tax Administrator. The return shall be accompanied by a
				 payment of the amount of tax shown on the form to be due.
C. Records required under R.I. Gen. Laws
				 Chapter 44-20 shall be preserved on the premises described in the relevant
				 license in such a manner as to ensure permanency and accessibility for the
				 inspection at reasonable hours by authorized personnel of the
				 Administrator.
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-20-15-2.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 §§
										44-1-4 and
					  44-20-50.
					 This regulation has been prepared in accordance with the requirements of R.I.
					 Gen. Laws §§
										42-35-1 et
					 seq. of the Rhode Island Administrative Procedures Act.
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-20-15-2.3 - Application

Current through June 14, 2024
This regulation shall be liberally construed so as to
					 permit the Division of Taxation the authority to effectuate the purpose of R.I.
					 Gen. Laws §
										44-20-13.2 and other applicable state laws and regulations.
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-20-15-2.4 - Severability

Current through June 14, 2024
If any provision of this regulation, or the application
					 thereof to any person or circumstances, is held invalid by a court of competent
					 jurisdiction, the validity of the remainder of this regulation shall not be
					 affected thereby.
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-20-15-2.5 - Definitions

Current through June 14, 2024
A. "Administrator" or "Tax Administrator"
				 means the tax administrator of the State of Rhode Island, and head of the Rhode
				 Island Division of Taxation;
B.
				 "Dealer" means any Person whether located within or outside of this state, who
				 sells or distributes cigarettes and/or Other Tobacco Products to a consumer in
				 this state;
C. "Distributor" means
				 any Person:
1. Whether located within or
				 outside of this state, other than a Dealer, who sells or distributes cigarettes
				 and/or Other Tobacco Products within or into this state. Such term shall not
				 include any cigarette and/or Other Tobacco Product Manufacturer, export
				 warehouse proprietor, or Importer with a valid permit under
				  26 U.S.C., §
												5712, if such Person sells or distributes
				 cigarettes and/or Other Tobacco Products in this state only to licensed
				 Distributors, or to an export warehouse proprietor or another Manufacturer with
				 a valid permit under
				  26 U.S.C., §
												5712;
2. Selling cigarettes and/or Other Tobacco
				 Products directly to consumers in this state by means of at least twenty-five
				 (25) vending machines;
3. Engaged
				 in this state in the business of manufacturing cigarettes and/or Other Tobacco
				 Products, or any Person engaged in the business of selling cigarettes and/or
				 Other Tobacco Products to Dealers, or to other Persons, for the purpose of
				 resale only, provided, that seventy-five percent (75%) of all cigarettes and/or
				 Other Tobacco Products sold by that Person in this state are sold to Dealers or
				 other Person for resale and selling cigarettes and/or Other Tobacco Products
				 directly to at least forty (40) Dealers or other Persons for resale;
				 or
4. Maintaining one or more
				 regular Places of Business in this state for that purpose; provided, that
				 seventy-five percent (75%) of the sold cigarettes and/or Other Tobacco Products
				 are purchased directly from the Manufacturer and selling cigarettes and/or
				 Other Tobacco Products directly to at least forty (40) Dealers or other Persons
				 for resale;
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 June 14, 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.
1. The dealer or retailer shall file the
				 return by completing Form OTP-4, which is available on the Division of
				 Taxation's website:
www.tax.ri.gov
. The
				 return shall be accompanied by a payment of the amount of the tax due, as
				 calculated on the return.
2. The
				 Dealer shall keep a copy of the OTP-4 return remitted to the Division as well
				 as proof of payment for the return. These documents shall be kept in accordance
				 with §§
											2.8  and
				   2.9     of this Part.
3. Any Dealer who purchases Other Tobacco
				 Products from a Distributor who possesses a valid Rhode Island Distributor's
				 license is not required to file an OTP-4 return; however, the dealer must keep
				 records/invoices of all purchases in accordance with §§
											2.8  and
				   2.9     of this Part.
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-20-15-2.7 - Tax Rate

Current through June 14, 2024
A. General Rate.
				 The tax rate for Other Tobacco Products, excluding cigars and snuff, is eighty
				 percent (80%) of the wholesale cost of the products. For purposes of this tax
				 rate, Other Tobacco Products includes, but is not limited to, any and all forms
				 of hookah and shisha tobacco, chew, heavy weight cigars, and other forms of
				 tobacco products.
B. Cigar Tax
				 Rate. The tax rate for cigars is eighty percent (80%) of the wholesale cost,
				 with a maximum tax of no more than fifty cents ($0.50) per cigar. If the
				 wholesale value of the cigar is $0.63 or more, then the maximum tax due on that
				 cigar is fifty cents ($0.50).
C.
				 Snuff Tax Rate. The tax on snuff shall be calculated by net weight. The tax
				 rate is one dollar ($1.00) per ounce, and a proportionate tax on all fractional
				 parts thereof. However, any product with a net weight of less than 1.2 ounces
				 shall be taxed as if the product has a net weight of 1.2 ounces.
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-20-15-2.8 - Record Requirements

Current through June 14, 2024
A. Every
				 Distributor of Other Tobacco Products must keep complete and accurate records
				 of all tobacco products sold to a Dealer. Distributor's records must contain an
				 accurate date, the name, address, phone number, and OTP Distributor's license
				 number of the Distributor, the identity of the Dealer purchasing the tobacco
				 product/s including name, address, phone number, and Dealer's cigarette license
				 number, as well as the quantity, wholesale cost of the item/s and the actual
				 amount of tax paid for the specific items.
B. Every Dealer of Other Tobacco Products
				 must keep complete and accurate records of all tobacco products purchased from
				 either a licensed or non-licensed Distributor. These purchase records must
				 contain an accurate date, the identity of the person selling the tobacco
				 product/s including name, address, phone number, and OTP Distributor's license
				 number, the identity of the Dealer including the name, address, phone number,
				 and Dealer's cigarette license number, as well as the quantity, wholesale cost
				 of the item/s, and the actual amount of tax paid for specific items.
C. Both Distributors and Dealers must keep
				 documentation of any returns filed with the Division, as well as proof of
				 payment of Other Tobacco Products Tax.
D. For a period of at least six (6) months
				 after purchase, the records shall be kept at the Place of Business in
				 accordance with R.I. Gen. Laws §
										44-20-13.2(b).
				 After six (6) months, the records may be kept off site; however, they must be
				 produced upon demand to the Division of Taxation within twenty-four (24)
				 hours.
E. Distributors and Dealers
				 may keep records electronically as long as they are immediately accessible for
				 inspection at the Place of Business.
F. All records shall be kept safely for a
				 period of three (3) years in a manner to insure permanency and accessibility
				 for inspection by the Tax Administrator or his or her agents.
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-20-15-2.9 - Inspections

Current through June 14, 2024
A. The Tax Administrator and his or her
				 agents are authorized under R.I. Gen. Laws §
										44-20-40.1 to conduct unannounced inspections to insure compliance with all provisions of
				 R.I. Gen. Laws Chapter 44-20. Accordingly, the Tax Administrator and his or her
				 agents shall be permitted to inspect the Place of Business of any Person
				 selling any tobacco products within the State. Inspections of licensed
				 Distributors or Dealers shall be conducted during normal business hours without
				 a warrant and without prior notice.
B. The Tax Administrator and his or her duly
				 authorize agents shall be permitted to inspect the books, papers, reports, and
				 records of any Manufacturer, Importer, Distributor, or Dealer in this state for
				 the purpose of determining whether taxes imposed by R.I. Gen. Laws Chapter
				 44-20 have been fully paid, and may investigate the stock of cigarettes and
				 Other Tobacco Products in or upon the Place of Business for the purpose of
				 determining whether the provisions of R.I. Gen. Laws Chapter 44-20 are being
				 obeyed.
C. Failure to allow such
				 inspection(s) of the Place of Business and/or records may result in civil
				 penalties and/or suspension or revocation of a Cigarette Dealer's or
				 Distributor's License.
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-20-15-2.10 - Seizures

Current through June 14, 2024
Other Tobacco Products which are possessed, stored,
					 retained, or otherwise brought into the State in contradiction to R.I. Gen.
					 Laws §
										44-20-13.2 and this Regulation shall be considered untaxed contraband by the Tax
					 Administrator and his or her agents. The Other Tobacco Products may be seized
					 by the Tax Administrator or his or her agents or employees or by any sheriff or
					 his or her deputy or any police officer when directed by the Tax Administrator
					 to do so, without a warrant.
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-20-15-2.11 - Billings and Penalties

Current through June 14, 2024
A. In the event
				 that contraband Other Tobacco Products are seized, the Tax Administrator shall
				 issue a Notice of Deficiency Determination for the amount of tax due but unpaid
				 on the seized items. The Tax Administrator may impose civil penalties for
				 failure to pay tax on any Notice of Deficiency that results from a seizure of
				 contraband Other Tobacco Products. The civil penalty shall be in the amount of
				 five (5) times the tax due but unpaid, as calculated by the Tax Administrator
				 and his or her agents.
B. In
				 addition to the civil penalties listed above, the Tax Administrator, in his or
				 her sole discretion, may suspend or revoke a cigarette Dealer's or
				 Distributor's license for any violation of these Regulations.