Title 44
Taxation

Chapter 20.1
Delivery Sales of Cigarettes

R.I. Gen. Laws § 44-20.1-4

§ 44-20.1-4. Disclosure requirements. [Effective until January 1, 2025.]

The notice required under subdivision 44-20.1-3(a)(3) shall include:

(a) A prominent and clearly legible statement that cigarette sales to consumers below the legal minimum purchase age are illegal;

(b) A prominent and clearly legible statement that sales of cigarettes are restricted to those consumers who provide verifiable proof of age in accordance with § 44-20.1-3; and

(c) A prominent and clearly legible statement that cigarette sales are subject to tax under the provisions of § 44-20-12, and an explanation of how such tax has been, or is to be paid with respect to such delivery sale.

History of Section.
P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.

§ 44-20.1-4. Disclosure requirements. [Effective January 1, 2025.]

The notice required under § 44-20.1-3(a)(3) shall include:

(1) A prominent and clearly legible statement that the sale of cigarettes, other tobacco products, and electronic nicotine-delivery system products to individuals below the legal minimum sales age is illegal;

(2) A prominent and clearly legible statement that sales of cigarettes, other tobacco products, and electronic nicotine-delivery system products, are restricted to those individuals who provide verifiable proof of age in accordance with § 44-20.1-3; and

(3) A prominent and clearly legible statement that the sale of cigarettes, other tobacco products, and electronic nicotine-delivery system products, is subject to tax under the provisions of § 44-20-12 or § 44-20-13.2, and an explanation of how such tax has been, or is to be paid with respect to such delivery sale.

History of Section.
P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2; P.L. 2024, ch. 117, art. 6, § 19, effective January 1, 2025.