Rhode Island General Laws Title 44. Taxation § 44-20.1-1. Definitions

(1) “Administrator” means the tax administrator.

(2) “Adult” means a person who is at least the legal minimum purchase age.

(3) “Consumer” means an individual who is not licensed as a wholesaler or retailer pursuant to the provisions of § 44-20-2.

(4) “Delivery sale” means any sale of cigarettes to a consumer in the state where either:

(5) “Delivery service” means any person who is engaged in the commercial delivery of letters, packages, or other containers.

(6) “Legal minimum purchase age” means the minimum age at which an individual may legally purchase cigarettes in the state.

(7) “Mail” or “mailing” means the shipment of cigarettes through the United States Postal Service.

(8) “Person” means the same as that term is defined in § 44-20-1.

(9) “Shipping container” means bills of lading, airbills, or any other documents used to evidence the undertaking by a delivery service to deliver letters, packages, or other containers.