Section 280-RICR-20-15-1.5 - DefinitionsA. "Administrator" or "Tax Administrator" means the Tax Administrator of the State of Rhode Island, and head of the Rhode Island Division of Taxation.B. "Base Cost of Cigarettes" means the invoice cost of the cigarettes to the licensee or the replacement cost of the cigarettes to the licensee within thirty (30) days prior to the date of sale in the quantity last purchased whichever is lower, less all trade discounts except customary discounts for cash. The cigarette excise tax imposed by R.I. Gen. Laws Chapter 44- 20 shall be added to the invoice cost of the cigarettes to the licensee.C. "Cartage Cost to the Retail Outlet" means three-fourths of one percent (0.75%) of the base cost of the cigarettes to the licensee or a lower cost as claimed and proved by the licensee.D. "Cigarettes" means and includes any cigarettes suitable for smoking in cigarette form, and each sheet of cigarette rolling paper, including but not limited to paper made into a hollow cylinder with or without a filter for use in making cigarettes.E. "Dealer" means any person whether located within or outside of this state, who sells or distributes cigarettes to a consumer in this state.F. "Distributor" means any person:1. Whether located within or outside of this state, other than a dealer, who sells or distributes cigarettes within or into this state. Such term shall not include any cigarette manufacturer, export warehouse proprietor, or importer with a valid permit under 26 U.S.C. § 5712, if such person sells or distributes cigarettes in this state only to licensed distributors, or to an export warehouse proprietor or another manufacturer with a valid permit under 26 U.S.C. § 5712;2. Selling cigarettes directly to consumers in this state by means of at least twenty-five (25) cigarette vending machines;3. Engaged in this state in the business of manufacturing cigarettes or any person engaged in the business of selling cigarettes to dealers, or to other persons, for the purpose of resale only; provided, that seventy-five percent (75%) of all cigarettes sold by that person in this state are sold to dealers or other persons for resale and selling cigarettes directly to at least forty (40) dealers or other persons for resale; or4. Maintaining one or more regular places of business in this state for that purpose; provided, that seventy-five percent (75%) of the sold cigarettes are purchased directly from the manufacturer and selling cigarettes directly to at least forty (40) dealers or other persons for resale; 5. Selling little cigars directly to consumers in this state by means of at least twenty-five (25) little cigar vending machines.G. "Importer" means any person who imports into the United States, either directly or indirectly, a finished cigarette and/or other tobacco products for sale or distribution.H. "Licensed," when used with reference to a Manufacturer, Importer, Distributor or Dealer, means only those persons who hold a valid and current license from the State of Rhode Island issued under R.I. Gen. Laws § 44-20-2 for the type of business being engaged in. When the term "Licensed" is used before a list of entities, such as "Licensed Manufacturer, Importer, wholesale Dealer, or retailer Dealer," such term shall be deemed to apply to each entity in such list.I. "Little cigars" means and includes any roll, made wholly or in part of tobacco, irrespective of size or shape and irrespective of whether the tobacco is flavored, adulterated or mixed with any other ingredient, where such roll has a wrapper or cover made of tobacco wrapped in leaf tobacco or any substance containing tobacco paper or any other material and where such roll has an integrated filter, except where such wrapper is wholly or in greater part made of tobacco and where such roll has an integrated filter and weighs over four (4)) per thousand (1,000).J. "Manufacturer" means any person who manufactures, fabricates, assembles, processes, or labels a finished cigarette, little cigar and/or other tobacco products;K. "Notice of Deficiency Determination" means a written statement of a tentative determination of tax liability, including any interest and penalties due, which does not become due, final, and payable until thirty (30) days have transpired from the date the notice was issued without a request for hearing.L. "Person" means any individual, including an employee or agent, firm, fiduciary, partnership, corporation, trust, or association, however formed;M. "Place of Business" means and includes any location where cigarettes and/or other tobacco products are sold, stored or kept, including but not limited to any storage room, attic, basement, garage, or other facility immediately adjacent to the location. It also includes any receptacle, hide, vessel, airplane, train, or vending machine; locked storage safe and/or containers.N. "Retailer/Dealer" means every person, co-partnership, corporation or association engaged in the business of making sales of cigarettes at retail within this state; provided, that in the case of a retailer/dealer making sales both at retail and at wholesale, such term shall be applied only to the retail portion of such business.O. "Retail Sale" means any transfer of title to cigarettes for a valuable consideration made, in the ordinary course of trade, or in the usual prosecution of the seller's business, to the purchaser for consumption or use other than resale of further processing or manufacturing. This term includes any such transfer of cigarettes where title is retained by the seller as security for the payment of the purchase price. P. "Retailer/Dealer's Actual Cost of Selling Cigarettes" means the base cost of the cigarettes to the retailer/dealer plus the retailer/dealer's overhead costs and expenses.Q. "Retailer/Dealer's Overhead Costs and Expenses" means the amounts attributable to the sale of cigarettes, as evidenced by the standards and methods of accounting regularly employed by the retailer/dealer in the allocation of overhead costs and expenses, paid or incurred, including, without limitation, labor, salaries of executives and officers, rent, depreciation, selling costs, maintenance of equipment, delivery costs, all types of license fees, taxes, insurance and advertising.R. "Retailer/Dealer's Presumptive Cost of Selling Cigarettes" means one hundred and six percent (106%) of the base cost of the cigarettes to the retailer plus freight charges not otherwise included in the base cost of the cigarettes plus cartage cost to the retail outlet if performed or paid for by the retailer/dealer.S. "Sale" or "Sell" includes and applies to gifts, exchanges, and barter of cigarettes and/or other tobacco products. The act of holding, storing, or keeping cigarettes and/or other tobacco products at a place of business for any purpose shall be presumed to be holding the cigarettes and/or other tobacco products for sale.T. "Sales by Wholesalers/Distributors to Other Wholesalers/Distributors" means when one wholesaler/distributor sells cigarettes to any wholesaler/distributor, the former shall not be required to include in his selling price to the latter, wholesaler/distributor presumptive cost of selling cigarettes except that no such sale shall be made at a price less than the "base cost of cigarettes," but the latter wholesaler/distributor upon resale to a retailer/dealer or for consumption or use, shall be deemed to be the wholesaler/distributor governed by the definitions of this regulation. In the case of sales at retail by a wholesaler, the cost to the wholesaler with respect to such sales shall be presumed to be the same as the cost to the retailer.U. "Stamp" means the impression, device, stamp, label, or print manufactured, printed, or made as prescribed by the administrator to be affixed to packages of cigarettes, as evidence of the payment of the tax provided by R.I. Gen. Laws Chapter 44-20 or to indicate that the cigarettes are intended for a sale or distribution in this state that is exempt from state tax under the provisions of state law; and also includes impressions made by metering machines authorized to be used under the provisions of R.I. Gen. Laws Chapter 44-20.V. "Wholesaler/Distributor" means every person, co-partnership, corporation or association engaged in the business of making sales of cigarettes at wholesale within this state; provided, that in the case of a wholesaler engaged in the business of making sales both at wholesale and at retail, such term shall be applied only to the wholesale portion of such business.W. "Wholesaler/Distributor's Actual Cost of Selling Cigarettes" means the base cost of the cigarettes to the wholesaler/distributor plus the wholesaler/distributor's overhead costs and expenses.X. "Wholesaler/Distributor's Overhead Costs and Expenses" means the amounts attributable to the sale of cigarettes as evidenced by the standards and methods of accounting regularly employed by the wholesaler/distributor in the allocation of overhead costs and expenses paid or incurred, including, without limitation, labor, salaries of executives and officers, rent, depreciation, selling costs, maintenance of equipment, delivery costs, all types of license fees, taxes, insurance and advertising.Y. "Wholesaler/Distributor's Presumptive Cost of Selling Cigarettes" means one hundred and two percent (102%) of the base cost of the cigarettes to the wholesaler/distributor plus freight charges not otherwise included in the cost of the cigarettes plus cartage cost to the retail outlet if performed or paid for by the wholesaler/distributor. 280 R.I. Code R. § 280-RICR-20-15-1.5