IPCPR Legislative | Shipping in Rhode Island

Shipping in Rhode Island

rhode_island

Shipping in Rhode Island

Rhode Island does not have any specific restrictions concerning the shipping of tobacco products to consumers, but Rhode Island has age verification requirements. The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.

 

15 U.S.C. §§ 375 to 378

 

Each person engaging in the business of selling tobacco products in Rhode Island, including any distributor or dealer, must secure a license from the Division of Taxation before engaging in that business. A separate application and license is required for each place of business operated by a distributor or dealer.  Distributors must obtain a Tobacco Products Distributor’s License by filing a Tobacco Products Distributor’s License Application (Form TOB-APP) and a $100 fee. Dealers must obtain a Cigarette Dealer’s License by filing an Application for Cigarette Dealer’s License (Form T-152) and a $25 fee.

 

R.I. Gen. Laws § 44-20-2: Importer, distributor, and dealer licenses required; licenses required
R.I. Gen. Laws § 44-20-4: Application for license; display

 

Additional information about licensing in Rhode Island is available at the Operating Your Business link above.

The distribution, or sale or conveyance of tobacco products to children under 18 via the United States Postal Service, or by any other public or private postal or package delivery service, shall be prohibited.  Any person selling or distributing tobacco products in the form of cigars, pipe tobacco, chewing tobacco, or snuff directly to a consumer via the United States Postal Service, or by any other public or private postal or package delivery service, including orders placed by mail, telephone, facsimile, or internet, shall:

  • before distributing or selling the tobacco product through any of these means, receive both a copy of a valid form of government identification showing date of birth to verify the purchaser is age 18 years or over and an attestation from the purchaser certifying that the information on the government identification truly and correctly identifies the purchaser and the purchaser’s current address, and
  • deliver the tobacco product to the address of the purchaser given on the valid form of government identification and by a postal or package delivery service method that either limits delivery to that purchaser and requires the purchaser to sign personally to receive the delivery or requires a signature of an adult at the purchaser’s address to deliver the package.

 

R.I. Gen. Laws § 11-9-13.11: Prohibition on the sale or distribution of tobacco products through the mail conveyance of tobacco products through the mail to children under eighteen

 

In addition, the federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

15 U.S.C. §§ 375 to 378

Rhode Island imposes a tax on all smokeless tobacco, cigars, and pipe tobacco products sold or held for sale in the state by any person. The tax imposed on little cigars is imposed in accordance with the cigarette tax rules cited below. Any dealer or consumer who acquires untaxed tobacco products will also be liable for the tax.

 

R.I. Gen. Laws § 44-20-13.2: Tax imposed on smokeless tobacco, cigars, and pipe tobacco products

R.I. Gen. Laws § 44-20.2-2: Tax imposed on little cigars sold
R.I. Gen. Laws § 44-20-41: Monthly reports of distributors and dealers
R.I. Gen. Laws § 44-20-14: Return and payment of use tax

 

Rhode Island law does not include an additional tax for shipping or transporting other tobacco products.

 

Additional information about taxation in Rhode Island, including information about tax rates, filings, and forms is available at the Taxation and Definitions link above.

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