Rhode Island DOR Readopts Excise Tax Regulation on Cigarette Tax

The Rhode Island Department of Revenue Dec. 8 readopted a regulation, as a part of periodic refiling, on cigarette tax for excise tax purposes. The rule includes measures: 1) imposing a tax on cigarettes and little cigars sold, held for sale, or stored in the state; 2) allowing the tax administrator to suspend or revoke any license for violations related to the sale of cigarettes and/or other tobacco products; 3) clarifying that untaxed sales by licensed distributors can only be made to certain organizations and not to individual military or civilian personnel; 4) stating that the tax payment is evidenced ...