R.I. Gen. Laws
Rhode Island General Laws

R.I. Gen. Laws § 44-20-12 (2026)

Tax imposed on cigarettes sold

✓ current as of July 2026
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A tax is imposed on all cigarettes sold or held for sale in the state. The payment of the tax to be evidenced by stamps, which may be affixed only by licensed distributors to the packages containing such cigarettes. Any cigarettes on which the proper amount of tax provided for in this chapter has been paid, payment being evidenced by the stamp, is not subject to a further tax under this chapter. The tax is at the rate of two hundred twenty-five (225) mills for each cigarette.

Notes of Decisions
Cited in 5 cases, 1975–2005 · leading case: Daniels Tobacco Co. Inc. v. Norberg, 335 A.2d 636 (R.I. 1975).
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Daniels Tobacco Co. Inc. v. Norberg, 335 A.2d 636 (R.I. 1975). · cites it 11× “1956 (1970 Reenactment) §44-20-12, assessed a tax on the stolen cigarettes in the amount of $21,733.”
St. Paul Fire & Marine Ins. Co. v. Russo Bros., Inc., 641 A.2d 1297 (R.I. 1994). · cites it 2× “General Laws 1956 (1988 Reenactment) § 44-20-12, as amended by P.L. 1993, ch. 138, art.”
Narragansett Indian Tribe of Rhode Island v. Rhode Island, 296 F. Supp. 2d 153 (D.R.I. 2003). · cites it 2× “R.I. Gen. Laws § 44-20-12. The tax is collected through the sale of cigarette stamps, which must be affixed to all packages of cigarettes possessed within the State (with limited exceptions).”
Costello Bros. v. Pawtucket Inst. for Sav. (In re Melino Cigar & Candy Co.), 22 B.R. 703 (D.R.I. 1982). “Law § 44-20-12. Tax imposed on cigarettes sold.”
Narragansett Indian v. State of Rhode Islan, 449 F.3d 16 (1st Cir. 2005). “The distributor appealed the decision in state courts, arguing that as a distributor he should not be liable for the imposition of the cigarette tax on the stolen cigarettes because R.I. Gen. Laws § 44-20-12 does not make a distributor liable for the cigarette tax, and…”
— R.I. Gen. Laws § 44-20-12(1) — 1 case
Daniels Tobacco Co. Inc. v. Norberg, 335 A.2d 636 (R.I. 1975). “1956 (1970 Reenactment) §44-20-12, assessed a tax on the stolen cigarettes in the amount of $21,733.”
— R.I. Gen. Laws § 44-20-12(2) — 1 case
Daniels Tobacco Co. Inc. v. Norberg, 335 A.2d 636 (R.I. 1975). “1956 (1970 Reenactment) §44-20-12, assessed a tax on the stolen cigarettes in the amount of $21,733.”
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