R.I. Gen. Laws § 44-20-16 — Exemptions from use tax

The provisions of §§ 44-20-13 — 44-20-17 do not apply to cigarettes imported into the state on which the tax imposed by § 44-20-12 has been paid, and the provisions of §§ 44-20-13 — 44-20-17 do not apply to the use or storage of cigarettes to an amount not exceeding ten (10)
packages as ordinarily defined by the practice of the trade, which have been brought
into this state on the person.