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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-20-2

Manufacturer, importer, distributor, and dealer licenses required — Licenses required

Official textwebserver.rilegislature.govlast amended

# (a)

Each manufacturer engaging in the business of selling any cigarette and/or any other tobacco products, except for cigars, and/or electronic nicotine-delivery system products in this state shall secure a license, unless otherwise prohibited by federal law, from the administrator before engaging in that business, or continuing to engage in it.

# (b)

Each person engaging in the business of selling cigarette and/or any other tobacco products and/or any electronic nicotine-delivery system products in this state, including any manufacturer, importer, distributor, or dealer, shall secure a license from the administrator before engaging in that business, or continuing to engage in it. A separate application and license is required for each place of business operated by a distributor, manufacturer, importer, 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 this section. 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.

# (c)

Effective January 1, 2025, the administrator shall implement a single license and renewal application that allows for the licensure of retailers/dealers of cigarettes and/or any other tobacco products and/or any electronic nicotine-delivery system products and a separate single license and renewal application that allows for the licensure of distributors, manufacturers, and importers of cigarettes and/or any other tobacco products and/or any electronic nicotine-delivery system products.

# (d)

Immediately following the enactment of this chapter, any electronic nicotine-delivery system products distributor or dealer, licensed in good-standing by the department of health pursuant to chapter 1 of title 23, shall be considered licensed for purposes of compliance with this chapter until the renewal date for such license pursuant to chapter 20 of title 44 occurs; thereafter, such distributors and dealers shall be required to comply with the license requirements in this chapter.

Amendment history

History of Section. P.L. 1939, ch. 663, § 2; P.L. 1951, ch. 2867, § 1; P.L. 1952, ch. 3007, § 1; G.L. 1956, § 44-20-2; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2012, ch. 241, art. 21, § 6; P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025.

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In this chapter (40 sections)
  1. 44-20-1 · Definitions
  2. 44-20-2 · Manufacturer, importer, distributor, and dealer licenses…
  3. 44-20-3 · Penalties for unlicensed business
  4. 44-20-4 · Application for license — Display
  5. 44-20-4.1 · License availability
  6. 44-20-5 · Expiration, duration, and renewal of manufacturer’s,…
  7. 44-20-6 · [Repealed.]
  8. 44-20-7 · Vending machine markers
  9. 44-20-8 · Suspension or revocation of license
  10. 44-20-8.1 · Maintenance and publication of list of licenses
  11. 44-20-8.2 · Transactions only with licensed manufacturers, importers,…
  12. 44-20-12 · Tax imposed on cigarettes sold
  13. 44-20-12.1 · Floor stock tax on cigarettes and stamps
  14. 44-20-12.2 · Prohibited acts — Penalty
  15. 44-20-12.3 · Floor stock tax on cigarettes and stamps
  16. 44-20-12.4 · Floor stock tax on cigarettes and stamps
  17. 44-20-12.5 · Floor stock tax on cigarettes and stamps
  18. 44-20-12.6 · Floor stock tax on cigarettes and stamps
  19. 44-20-12.7 · Floor stock tax on cigarettes and stamps
  20. 44-20-13 · Tax imposed on unstamped cigarettes
  21. 44-20-13.1 · Repealed
  22. 44-20-13.2 · Tax imposed on other tobacco products, smokeless tobacco,…
  23. 44-20-13.5 · Violations as to reports and records
  24. 44-20-14 · Return and payment of use tax
  25. 44-20-15 · Confiscation of contraband cigarettes, other tobacco…
  26. 44-20-16 · Exemptions from use tax
  27. 44-20-16.1 · Repealed
  28. 44-20-17 · Penalty for use tax violations
  29. 44-20-18 · Securing stamps
  30. 44-20-19 · Sales of stamps to distributors
  31. 44-20-20 · Use of metering machine in lieu of stamps
  32. 44-20-21 · Transfer of stamps prohibited — Redemption of unused stamps
  33. 44-20-22 · Reimbursement for mutilated and other stamps — Claims
  34. 44-20-23 · Payment of tax by manufacturer or shipper outside state
  35. 44-20-24 · Affixing of stamps outside state by vending machine operator
  36. 44-20-25 · Bond of nonresident authorized to pay tax
  37. 44-20-26 · Agreement by nonresident to submit records — Attorney to…
  38. 44-20-27 · Repealed
  39. 44-20-28 · Stamping by distributors required
  40. 44-20-28.1 · Noncompliance with tobacco manufacturer’s escrow fund…
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