R.I. Gen. Laws § 44-20.1-7 — Collection of taxes

Each person accepting a purchase order for a delivery sale shall collect and remit
to the administrator all cigarette taxes imposed by the state with respect to such
delivery sale, except that such collection and remission shall not be required to
the extent such person has obtained proof (in the form of the presence of applicable
tax stamps or otherwise) that such taxes already have been paid to the state.