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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-20-16

Exemptions from use tax

Official textwebserver.rilegislature.govlast amended

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.

Amendment history

History of Section. P.L. 1948, ch. 2092, § 5; G.L. 1956, § 44-20-16; P.L. 1968, ch. 263, art. 8, § 6; P.L. 1978, ch. 167, § 3; P.L. 1991, ch. 6, art. 27, § 1.

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In this chapter (40 sections)
  1. 44-20-5 · Expiration, duration, and renewal of manufacturer’s,…
  2. 44-20-6 · [Repealed.]
  3. 44-20-7 · Vending machine markers
  4. 44-20-8 · Suspension or revocation of license
  5. 44-20-8.1 · Maintenance and publication of list of licenses
  6. 44-20-8.2 · Transactions only with licensed manufacturers, importers,…
  7. 44-20-12 · Tax imposed on cigarettes sold
  8. 44-20-12.1 · Floor stock tax on cigarettes and stamps
  9. 44-20-12.2 · Prohibited acts — Penalty
  10. 44-20-12.3 · Floor stock tax on cigarettes and stamps
  11. 44-20-12.4 · Floor stock tax on cigarettes and stamps
  12. 44-20-12.5 · Floor stock tax on cigarettes and stamps
  13. 44-20-12.6 · Floor stock tax on cigarettes and stamps
  14. 44-20-12.7 · Floor stock tax on cigarettes and stamps
  15. 44-20-13 · Tax imposed on unstamped cigarettes
  16. 44-20-13.1 · Repealed
  17. 44-20-13.2 · Tax imposed on other tobacco products, smokeless tobacco,…
  18. 44-20-13.5 · Violations as to reports and records
  19. 44-20-14 · Return and payment of use tax
  20. 44-20-15 · Confiscation of contraband cigarettes, other tobacco…
  21. 44-20-16 · Exemptions from use tax
  22. 44-20-16.1 · Repealed
  23. 44-20-17 · Penalty for use tax violations
  24. 44-20-18 · Securing stamps
  25. 44-20-19 · Sales of stamps to distributors
  26. 44-20-20 · Use of metering machine in lieu of stamps
  27. 44-20-21 · Transfer of stamps prohibited — Redemption of unused stamps
  28. 44-20-22 · Reimbursement for mutilated and other stamps — Claims
  29. 44-20-23 · Payment of tax by manufacturer or shipper outside state
  30. 44-20-24 · Affixing of stamps outside state by vending machine operator
  31. 44-20-25 · Bond of nonresident authorized to pay tax
  32. 44-20-26 · Agreement by nonresident to submit records — Attorney to…
  33. 44-20-27 · Repealed
  34. 44-20-28 · Stamping by distributors required
  35. 44-20-28.1 · Noncompliance with tobacco manufacturer’s escrow fund…
  36. 44-20-29 · Repealed
  37. 44-20-30 · Manner of affixing stamps
  38. 44-20-31 · Packages in which cigarettes sold — Sample packages
  39. 44-20-32 · Cancellation of used stamps
  40. 44-20-33 · Sale of contraband cigarettes, contraband other tobacco…
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