{"data":{"id":"us-ri/r.i.-gen.-laws-44-20.1-2","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-20.1-2","heading":"Requirements for delivery sales.","body":"(a) No person shall make a delivery sale of cigarettes to any individual who is under the legal minimum purchase age in the state.\n(b) Each person accepting a purchase order for a delivery sale shall comply with:\n(1) The age verification requirements set forth in § 44-20.1-3;\n(2) The disclosure requirements set forth in § 44-20.1-4;\n(3) The shipping requirements set forth in § 44-20.1-5;\n(4) The registration and reporting requirements set forth in § 44-20.1-6;\n(5) The tax collection requirements set forth in § 44-20.1-7; and\n(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.","path":["Title 44 Taxation","Chapter 20.1 Delivery Sales of Cigarettes"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-20.1/44-20.1-2.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:30Z","sha256":"d8fcc53d3a801b592656d1fe187a7ab3a66a767e00cc197d2c058763bf8aabcc","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-20.1-1","next":"us-ri/r.i.-gen.-laws-44-20.1-3"},"notice":"GroundRules: Original legal text. Not legal advice."}