R.I. Gen. Laws § 44-20.2-1 — Definitions

Whenever used in this chapter, unless the context requires otherwise:
(1) “Administrator” means the tax administrator;
(2) “Dealer” means any person whether located within or outside of this state, who sells
or distributes little cigars to a consumer in this state;
(3) “Distributor” means any person:
(i) Whether located within or outside of this state, other than a dealer, who sells or
distributes little cigars within or into this state. Such term shall not include any
little cigar manufacturer, export warehouse proprietor, or importer with a valid permit
under 26 U.S.C. § 5712, if such person sells or distributes little cigars in this state only to licensed
distributors, or to an export warehouse proprietor or another manufacturer with a
valid permit under 26 U.S.C. § 5712;
(ii) Selling little cigars directly to consumers in this state by means of at least twenty-five
(25) little cigar vending machines.
(4) “Importer” means any person who imports into the United States, either directly or
indirectly, a finished little cigar for sale or distribution;
(5) “Licensed” when used with reference to a manufacturer, importer, distributor or dealer,
means only those persons who hold a valid and current license issued under § 44-20-2 for the type of business being engaged in. When the term “licensed” is used before
a list of entities, such as “licensed manufacturer, importer, wholesale dealer, or
retailer dealer,” such term shall be deemed to apply to each entity in such list;
(6) “Little cigars” means and includes any roll, made wholly or in part of tobacco, irrespective
of size or shape and irrespective of whether the tobacco is flavored, adulterated
or mixed with any other ingredient, where such roll has a wrapper or cover made of
tobacco wrapped in leaf tobacco or any substance containing tobacco paper or any other
material and where such roll has an integrated filter, except where such wrapper is
wholly or in greater part made of tobacco and where such roll has an integrated filter
and weighs over four (4) pounds per thousand (1,000);
(7) “Manufacturer” means any person who manufactures, fabricates, assembles, processes,
or labels a finished little cigar;
(8) “Person” means any individual, firm, fiduciary, partnership, corporation, trust, or
association, however formed;
(9) “Place of business” means and includes any place where little cigars are sold or where
little cigars are stored or kept for the purpose of sale or consumption, including
any vessel, vehicle, airplane, train, or vending machine;
(10) “Sale” or “Sell” includes and applies to gifts, exchanges, and barter;
(11) “Snuff” means any finely cut, ground, or powdered tobacco that is not intended to
be smoked;
(12) “Stamp” means the impression, device, stamp, label, or print manufactured, printed,
or made as prescribed by the administrator to be affixed to packages of little cigars,
as evidence of the payment of the tax provided by this chapter or to indicate that
the little cigars are intended for a sale or distribution in this state that is exempt
from state tax under the provisions of state law and also includes impressions made
by metering machines authorized to be used under the provisions of this chapter.