Rhode Island General Laws Title 44. Taxation § 44-20-28. Stamping by distributors required

(a) Each distributor shall affix, or cause to be affixed, at the location for which his or her license is issued, except as provided in this chapter, in the manner the tax administrator may specify in regulations issued pursuant to this chapter, to each package of cigarettes sold or distributed by the distributor, stamps of the proper denominations. Those stamps may be affixed by a distributor at any time before the cigarettes are transferred out of his or her possession.

(b) Any person who is doing business as both a distributor and a dealer shall maintain separate areas for stamped and unstamped cigarettes.