Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-20.1-1 — Definitions
For purposes of this chapter:
(1) âAdministratorâ means the tax administrator.
(2) âAdultâ means a person who is at least the legal minimum purchase age.
(3) âConsumerâ means an individual who is not licensed as a wholesaler or retailer pursuant
to the provisions of § 44-20-2.
(4) âDelivery saleâ means any sale of cigarettes to a consumer in the state where either:
(i) The purchaser submits the order for such sale by means of a telephonic or other method
of voice transmission, the mail or any other delivery service, or the Internet or
other online service; or
(ii) The cigarettes are delivered by use of the mails or other delivery service. A sale
of cigarettes shall be a delivery sale regardless of whether the seller is located
within or without the state. A sale of cigarettes not for personal consumption to
a person who is a wholesale dealer or a retail dealer shall not be a delivery sale.
(5) âDelivery serviceâ means any person who is engaged in the commercial delivery of letters,
packages, or other containers.
(6) âLegal minimum purchase ageâ means the minimum age at which an individual may legally
purchase cigarettes in the state.
(7) âMailâ or âmailingâ means the shipment of cigarettes through the United States Postal
Service.
(8) âPersonâ means the same as that term is defined in § 44-20-1.
(9) âShipping containerâ means bills of lading, airbills, or any other documents used
to evidence the undertaking by a delivery service to deliver letters, packages, or
other containers.
Source: official text