Terms Used In Rhode Island General Laws > Chapter 44-20.2 - Little Cigar Tax

• Administrator: means the tax administrator;

  (2)  "Dealer" means any person whether located within or outside of this state, who sells or distributes little cigars to a consumer in this state;

  (3)  "Distributor" means any person:

  (i)  Whether located within or outside of this state, other than a dealer, who sells or distributes little cigars within or into this state. See Rhode Island General Laws 44-20.2-1

• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Fiduciary: A trustee, executor, or administrator.
• Importer: means any person who imports into the United States, either directly or indirectly, a finished little cigar for sale or distribution;

  (5)  "Licensed" when used with reference to a manufacturer, importer, distributor or dealer, means only those persons who hold a valid and current license issued under § 44-20-2 for the type of business being engaged in. See Rhode Island General Laws 44-20.2-1

• Licensed: when used with reference to a manufacturer, importer, distributor or dealer, means only those persons who hold a valid and current license issued under § 44-20-2 for the type of business being engaged in. See Rhode Island General Laws 44-20.2-1
• Little cigars: means and includes any roll, made wholly or in part of tobacco, irrespective of size or shape and irrespective of whether the tobacco is flavored, adulterated or mixed with any other ingredient, where such roll has a wrapper or cover made of tobacco wrapped in leaf tobacco or any substance containing tobacco paper or any other material and where such roll has an integrated filter, except where such wrapper is wholly or in greater part made of tobacco and where such roll has an integrated filter and weighs over four (4) pounds per thousand (1,000);

  (7)  "Manufacturer" means any person who manufactures, fabricates, assembles, processes, or labels a finished little cigar;

  (8)  "Person" means any individual, firm, fiduciary, partnership, corporation, trust, or association, however formed;

  (9)  "Place of business" means and includes any place where little cigars are sold or where little cigars are stored or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train, or vending machine;

  (10)  "Sale" or "Sell" includes and applies to gifts, exchanges, and barter;

  (11)  "Snuff" means any finely cut, ground, or powdered tobacco that is not intended to be smoked;

  (12)  "Stamp" means the impression, device, stamp, label, or print manufactured, printed, or made as prescribed by the administrator to be affixed to packages of little cigars, as evidence of the payment of the tax provided by this chapter or to indicate that the little cigars are intended for a sale or distribution in this state that is exempt from state tax under the provisions of state law and also includes impressions made by metering machines authorized to be used under the provisions of this chapter. See Rhode Island General Laws 44-20.2-1

• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
• United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8