280 R.I. Code R. § 280-RICR-20-15-1.15 - Tax Exempt Cigarette Sales

A. Cigarettes sold to the following instrumentalities of the United States are not required to be stamped:

1. Post Exchanges, Ships' Service Stores and Commissaries of the U.S. Army, Navy, Marine Corps and Coast Guard;

2. Officers, noncommissioned and warrant officers' clubs;

3. Bristol Soldiers' Home;

4. The American Red Cross;

5. Canteens of the United States Veterans Administration.

B. Untaxed sales by licensed distributors shall be made only to the above organizations and not to individual military or civilian personnel.

Notes

280 R.I. Code R. § 280-RICR-20-15-1.15