R.I. Gen. Laws § 44-20.1-2: Requirements for delivery sales.

(a) No person shall make a delivery sale of cigarettes to any individual who is under the legal minimum purchase age in the state.

(b) Each person accepting a purchase order for a delivery sale shall comply with:

(1) The age verification requirements set forth in § 44-20.1-3;

(2) The disclosure requirements set forth in § 44-20.1-4;

(3) The shipping requirements set forth in § 44-20.1-5;

(4) The registration and reporting requirements set forth in § 44-20.1-6;

(5) The tax collection requirements set forth in § 44-20.1-7; and

(6) All other laws of the state generally applicable to sales of cigarettes that occur entirely within the state, including, but not limited to, those laws imposing: (i) excise taxes; (ii) sales taxes; (iii) license and revenue-stamping requirements; and (iv) escrow payment obligations as set forth in § 23-71-3.