280 R.I. Code R. § 280-RICR-20-15-2.5 - Definitions
A. "Administrator" or "Tax Administrator"
means the tax administrator of the State of Rhode Island, and head of the Rhode
Island Division of Taxation;
B.
"Dealer" means any Person whether located within or outside of this state, who
sells or distributes cigarettes and/or Other Tobacco Products to a consumer in
this state;
C. "Distributor" means
any Person:
1. Whether located within or
outside of this state, other than a Dealer, who sells or distributes cigarettes
and/or Other Tobacco Products within or into this state. Such term shall not
include any cigarette and/or Other Tobacco Product Manufacturer, export
warehouse proprietor, or Importer with a valid permit under
26 U.S.C., §
5712, if such Person sells or distributes
cigarettes and/or Other Tobacco Products in this state only to licensed
Distributors, or to an export warehouse proprietor or another Manufacturer with
a valid permit under
26 U.S.C., §
5712;
2. Selling cigarettes and/or Other Tobacco
Products directly to consumers in this state by means of at least twenty-five
(25) vending machines;
3. Engaged
in this state in the business of manufacturing cigarettes and/or Other Tobacco
Products, or any Person engaged in the business of selling cigarettes and/or
Other Tobacco Products to Dealers, or to other Persons, for the purpose of
resale only, provided, that seventy-five percent (75%) of all cigarettes and/or
Other Tobacco Products sold by that Person in this state are sold to Dealers or
other Person for resale and selling cigarettes and/or Other Tobacco Products
directly to at least forty (40) Dealers or other Persons for resale;
or
4. Maintaining one or more
regular Places of Business in this state for that purpose; provided, that
seventy-five percent (75%) of the sold cigarettes and/or Other Tobacco Products
are purchased directly from the Manufacturer and selling cigarettes and/or
Other Tobacco Products directly to at least forty (40) Dealers or other Persons
for resale;
D.
"Importer" means any Person who imports into the United States, either directly
or indirectly, a finished cigarette and/or Other Tobacco Products for sale or
Distribution;
E. "Licensed," when
used with reference to a Manufacturer, Importer, Distributor or Dealer, means
only those persons who hold a valid and current license from the State of Rhode
Island issued under §44-20-2
for the type of business being engaged in. When the term "licensed" is used
before a list of entities, such as "licensed Manufacturer, Imported, wholesale
Dealer, or retailer Dealer," such term shall be deemed to apply to each entity
in such list;
F. "Manufacturer"
means any Person who manufactures, fabricates, assembles, processes, or labels
a finished cigarette and/or Other Tobacco Products;
G. "Notice of Deficiency Determination" means
a written statement of a tentative determination of tax liability, including
any interest and penalties due, that does not become due, final, and payable
until thirty (30) days have transpired from the date the notice issued without
a request for hearing;
H. "Other
Tobacco Product/s" (OTP) means any cigars (excluding Little Cigars which are
subject to cigarette tax), cheroots, stogies, smoking tobacco (including
granulated, plug cut, crimp cut, ready rubbed and any other kinds and forms of
tobacco suitable for smoking in a pipe or otherwise), chewing tobacco
(including Cavendish, twist, plug, scrap and any other kinds and forms of
tobacco suitable for chewing), any and all forms of hookah and shisha tobacco,
snuff, and shall include any other articles or products made of tobacco or any
substitute therefore, excepts cigarettes;
I. "Person" means any individual, including
an employee or agent, firm, fiduciary, partnership, corporation, trust, or
association, however formed;
J. "Place of
Business" means and includes any place where cigarettes and/or Other Tobacco
Products are sold, or where cigarettes and/or Other Tobacco Products are or
could be stored or kept for the purpose of sale or consumption, including any
locked storage safe and/or container, any vessel, vehicle, airplane, train, or
vending machine;
K.
"Sale" or "Sell" includes and applies to gifts, exchanges, and
barter;
L. "Snuff" means any finely
cut, ground, or powdered tobacco that is not intended to be smoked;
M. "Wholesale Cost" means:
1. In the case of a Manufacturer of Other
Tobacco Products, the price set for such products or, if no price had been set,
the wholesale value of such products;
2. In the case of a Distributor, the price at
which the Distributor purchases Other Tobacco Products before the allowance of
any discounts, trade allowances, rebate or other reduction;
3. In the case of a Dealer of Other Tobacco
Products, the invoice price to the Dealer.
Notes
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