R.I. Gen. Laws § 44-20.1-2 — Requirements for delivery sales

(a) No person shall make a delivery sale of cigarettes to any individual who is under
the legal minimum purchase age in the state.
(b) Each person accepting a purchase order for a delivery sale shall comply with:
(1) The age verification requirements set forth in § 44-20.1-3;
(2) The disclosure requirements set forth in § 44-20.1-4;
(3) The shipping requirements set forth in § 44-20.1-5;
(4) The registration and reporting requirements set forth in § 44-20.1-6;
(5) The tax collection requirements set forth in § 44-20.1-7; and
(6) All other laws of the state generally applicable to sales of cigarettes that occur
entirely within the state, including, but not limited to, those laws imposing: (i)
excise taxes; (ii) sales taxes; (iii) license and revenue-stamping requirements; and
(iv) escrow payment obligations as set forth in § 23-71-3.