Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-20-8.2 — Transactions only with licensed manufacturers, importers, distributors, and dealers
A manufacturer or importer may sell or distribute cigarettes and/or other tobacco
products and/or electronic nicotine-delivery system products to a person located or
doing business within this state, only if such person is a licensed importer or distributor.
An importer may obtain cigarettes and/or other tobacco products and/or electronic
nicotine-delivery system products only from a licensed manufacturer. A distributor
may sell or distribute cigarettes and/or other tobacco products and/or electronic
nicotine-delivery system products to a person located or doing business within this
state, only if such person is a licensed distributor or dealer. A distributor may
obtain cigarettes and/or other tobacco products and/or electronic nicotine-delivery
system products only from a licensed manufacturer, importer, or distributor. A dealer
may obtain cigarettes and/or other tobacco products and/or electronic nicotine-delivery
system products only from a licensed distributor.
Provided, however, this section shall not apply to cigars.
Source: official text