§ 6-13-2 - Computation of cost of tobacco products. - Rhode Island Statutes

SECTION 6-13-2

   § 6-13-2  Computation of cost of tobaccoproducts. – For purposes of this chapter,

   (1) The tax imposed by chapter 20 of title 44 shall be deemedto be a part of the original cost of cigarettes to the wholesaler;

   (2) The invoice or replacement cost of cigarettes, cigars,smoking tobacco, chewing tobacco, snuff, and other tobacco products, to anywholesaler or retailer, shall be deemed to be the minimum price in this stateat which the products may be purchased in this state by the wholesaler orretailer; and

   (3) Merchandise given gratis to a wholesaler or to a retailerfor display, advertising, or promotion purposes, or otherwise, shall not beconsidered in determining the cost of merchandise to the wholesaler orretailer, as the case may be.