R.I. Gen. Laws § 44-20-33: Sale of contraband cigarettes, contraband other tobacco products, or contraband electronic nicotine-delivery systems products prohibited.

No distributor shall sell, and no other person shall sell, offer for sale, display for sale, or possess with intent to sell any contraband other tobacco products without written record of the payment of tax imposed by this chapter, or contraband electronic nicotine-delivery system products without written record of the payment of tax imposed by this chapter, or contraband cigarettes, the packages or boxes of which do not bear stamps evidencing the payment of the tax imposed by this chapter.