§ 44-20-13.2 - Tax imposed on smokeless tobacco, cigars, and pipe tobacco products. - Rhode Island Statutes

SECTION 44-20-13.2

   § 44-20-13.2  Tax imposed on smokelesstobacco, cigars, and pipe tobacco products. – (a) A tax is imposed on all smokeless tobacco, cigars, and pipe tobaccoproducts sold or held for sale in the state by any person, the payment of thetax to be accomplished according to a mechanism established by theadministrator, division of taxation, department of administration. Any tobaccoproduct on which the proper amount of tax provided for in this chapter has beenpaid, payment being evidenced by a stamp, is not subject to a further tax underthis chapter. The tax imposed by this section shall be as follows:

   (1) At the rate of eighty percent (80%) of the wholesale costof cigars, pipe tobacco products and smokeless tobacco other than snuff.

   (2) Notwithstanding the eighty percent (80%) rate insubsection (a) above, in the case of cigars, the tax shall not exceed fiftycents ($.50) for each cigar.

   (3) At the rate of one dollar ($1.00) per ounce of snuff, anda proportionate tax at the like rate on all fractional parts of an ouncethereof. Such tax shall be computed based on the net weight as listed by themanufacturer, provided, however, that any product listed by the manufacturer ashaving a net weight of less than 1.2 ounces shall be taxed as if the producthas a net weight of 1.2 ounces.

   (b) The proceeds collected are paid into the general fund.