Chapter 257
2011 -- S 0603 SUBSTITUTE B
Enacted 07/09/11
A N A C T
RELATING TO
TAXATION -- CIGARETTE TAX
Introduced By: Senators Doyle, and Gallo
Date Introduced: March 10, 2011
It is enacted by the
General Assembly as follows:
SECTION 1. Section 44-20-1 of the General Laws in Chapter
44-20 entitled "Cigarette
Tax" is hereby amended
to read as follows:
44-20-1.
Definitions. -- Whenever used in this chapter,
unless the context requires
otherwise:
(1)
"Administrator" means the tax administrator;
(2)
"Cigarettes" means and includes any cigarettes suitable for smoking
in cigarette
form, and each sheet of cigarette rolling paper;
(3) "Dealer"
means any person whether located within or outside of this state, who sells
or distributes cigarettes to a consumer in this state;
(4)
"Distributor" means any person:
(A) Whether located
within or outside of this state, other than a dealer, who sells or
distributes cigarettes within or into this state. Such term shall
not include any cigarette
manufacturer, export warehouse proprietor, or importer with a
valid permit under 26 U.S.C.
section 5712, if such person sells or distributes cigarettes
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.
section 5712;
(B) Selling cigarettes
directly to consumers in this state by means of at least twenty-five
(25) cigarette vending
machines.;
(C) Engaged in this
state in the business of manufacturing cigarettes or any person
engaged in the business of selling cigarettes to dealers, or
to other persons, for the purpose of
resale only; provided, that seventy-five percent (75%) of
all cigarettes sold by that person in this
state are sold to dealers or other persons for resale and
selling cigarettes directly to at least forty
(40) dealers or other persons
for resale; or
(D) Maintaining one
or more regular places of business in this state for that purpose;
provided, that seventy-five percent (75%) of the sold
cigarettes are purchased directly from the
manufacturer and selling cigarettes directly to at least forty
(40) dealers or other persons for
resale;
(5)
"Importer" means any person who imports into the
indirectly, a finished cigarette for sale or distribution;
(6)
"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 section 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;
(7)
"Manufacturer" means any person who manufactures, fabricates,
assembles,
processes, or labels a finished cigarette;
(8) "Person"
means any individual, firm, fiduciary, partnership, corporation, trust, or
association, however formed;
(9) "Place of
business" means and includes any place where cigarettes are sold or where
cigarettes are stored or kept for the purpose of sale or
consumption, including any vessel, vehicle,
airplane, train, or vending machine;
(10) "
(11) "Stamp"
means the impression, device, stamp, label, or print manufactured, printed,
or made as prescribed by the administrator to be affixed
to packages of cigarettes, as evidence of
the payment of the tax provided by this chapter or to
indicate that the cigarettes 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.
SECTION 2. This act shall take effect upon passage.
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LC02002/SUB B
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