(a)  A tax is imposed on all other tobacco products, smokeless tobacco, cigars, and pipe tobacco products sold, or held for sale in the state by any person, the payment of the tax to be accomplished according to a mechanism established by the administrator, division of taxation, department of revenue. The tax imposed by this section shall be as follows:

(1)  At the rate of eighty percent (80%) of the wholesale cost of other tobacco products, cigars, pipe tobacco products, and smokeless tobacco other than snuff.

(2)  Notwithstanding the eighty percent (80%) rate in subsection (a) above, in the case of cigars, the tax shall not exceed fifty cents ($.50) for each cigar.

(3)  At the rate of one dollar ($1.00) per ounce of snuff, and a proportionate tax at the like rate on all fractional parts of an ounce thereof. Such tax shall be computed based on the net weight as listed by the manufacturer; provided, however, that any product listed by the manufacturer as having a net weight of less than 1.2 ounces shall be taxed as if the product has a net weight of 1.2 ounces.

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Terms Used In Rhode Island General Laws 44-20-13.2

  • Administrator: means the tax administrator;

    (2)  "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 or cone, made with paper or any other material, with or without a filter suitable for use in making cigarettes;

    (3)  "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;

    (4)  "Distributor" means any person:

    (A)  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. See Rhode Island General Laws 44-20-1

  • Manufacturer: means any person who manufactures, fabricates, assembles, processes, or labels a finished cigarette and/or other tobacco products;

    (8)  "Other tobacco products" (OTP) means any cigars (excluding Little Cigars, as defined in Rhode Island General Laws 44-20-1

  • Person: means any individual, including an employee or agent, firm, fiduciary, partnership, corporation, trust, or association, however formed;

    (10)  "Pipe" means an apparatus made of any material used to burn or vaporize products so that the smoke or vapors can be inhaled or ingested by the user;

    (11)  "Place of business" means any location where cigarettes and/or other tobacco products are sold, stored, or kept, including, but not limited to; any storage room, attic, basement, garage or other facility immediately adjacent to the location. See Rhode Island General Laws 44-20-1

(b)  Any dealer having in his or her possession any other tobacco products with respect to the storage or use of which a tax is imposed by this section shall, within five (5) days after coming into possession of the other tobacco products 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 the tax shown on the form to be due. Records required under this section shall be preserved on the premises described in the relevant license in such a manner as to ensure permanency and accessibility for inspection at reasonable hours by authorized personnel of the administrator.

(c)  The proceeds collected are paid into the general fund.

History of Section.
P.L. 1992, ch. 133, art. 102, § 3; P.L. 1994, ch. 70, art. 34, § 1; P.L. 2001, ch. 77, art. 7, § 5; P.L. 2005, ch. 117, art. 16, § 6; P.L. 2006, ch. 246, art. 30, §§ 15, 16; P.L. 2007, ch. 340, § 1; P.L. 2008, ch. 104, § 1; P.L. 2009, ch. 5, art. 9, § 8; P.L. 2012, ch. 241, art. 21, § 6; P.L. 2017, ch. 302, art. 8, § 15; P.L. 2018, ch. 47, art. 4, § 12.