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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-20-5

Expiration, duration, and renewal of manufacturer’s, importer’s, distributor’s, and dealer’s licenses

Official textwebserver.rilegislature.govlast amended

# (a)

Effective January 1, 2025, to add manufacturer and distributor: Any manufacturer, importer, or distributor license and any license issued by the tax administrator authorizing a dealer to sell cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products in this state shall expire at midnight on June 30 next succeeding the date of issuance unless (1) Suspended or revoked by the tax administrator; (2) The business with respect to which the license was issued changes ownership; (3) The manufacturer, importer, distributor, or dealer ceases to transact the business for which the license was issued; or (4) After a period of time set by the administrator;
provided such period of time shall not be longer than three (3) years, in any of which cases the license shall expire and terminate and the holder shall immediately return the license to the tax administrator.

# (b)

Every holder of a dealer’s license shall annually, on or before February 1 of each year, renew its license by filing an application for renewal along with a twenty-five dollar ($25.00) renewal fee. The renewal license is valid for the period July 1 of that calendar year through June 30 of the subsequent calendar year.

# (c)

Every holder of a manufacturer’s, importer’s, or distributor’s license shall annually, on or before February 1 of each year, renew its license by filing an application for renewal along with a one thousand dollar ($1,000) renewal fee; provided, that for a distributor who or that does not affix stamps, the renewal fee shall be one hundred dollars ($100). The renewal license is valid for the period beginning July 1 of that calendar year through June 30 of the subsequent calendar year.

Amendment history

History of Section. P.L. 1948, ch. 2093, § 1; P.L. 1951, ch. 2867, § 2; P.L. 1952, ch. 3007, § 2; G.L. 1956, § 44-20-5; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 1991, ch. 6, art. 27, § 1; P.L. 2004, ch. 595, art. 7, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025; P.L. 2025, ch. 183, § 7, effective June 24, 2025; P.L. 2025, ch. 184, § 7, effective June 24, 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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