§ 6-13-2. Computation of cost of tobacco products.
For purposes of this chapter:
(1) The tax imposed by chapter 20 of title 44 shall be deemed to 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 any wholesaler or retailer, shall be deemed to be the minimum price in this state at which the products may be purchased in this state by the wholesaler or retailer; and
(3) Merchandise given gratis to a wholesaler or to a retailer for display, advertising, or promotion purposes, or otherwise, shall not be considered in determining the cost of merchandise to the wholesaler or retailer, as the case may be.
History of Section.P.L. 1939, ch. 663, § 4; P.L. 1941, ch. 1039, § 1; G.L. 1956, § 6-13-2; P.L. 2014, ch. 528, § 9.
Structure Rhode Island General Laws
Title 6 - Commercial Law – General Regulatory Provisions
Chapter 6-13 - Unfair Sales Practices
Section 6-13-1. - Definitions.
Section 6-13-2. - Computation of cost of tobacco products.
Section 6-13-2.1. - Sales of milk.
Section 6-13-3. - Penalty for advertising or sale to injure competitors or destroy competition.
Section 6-13-4. - Below-cost sales as evidence of intent.
Section 6-13-5. - Sales exempt from chapter.
Section 6-13-6. - Enforcement of chapter.
Section 6-13-7. - Conflict with other law.
Section 6-13-8. - Severability.
Section 6-13-9. - Retail sales of electrical appliances.
Section 6-13-10. - Unsolicited goods.
Section 6-13-11. - Discount price advertisement.
Section 6-13-12. - Sales of gift certificates.
Section 6-13-12.1. - Donation of gift certificates.
Section 6-13-13. - Cash register windows — Obstruction of view.
Section 6-13-14. - Automatic lease renewal — Notice required.
Section 6-13-15. - Prohibition against recording credit card or social security numbers on checks.
Section 6-13-16. - Prohibition against recording personal information in credit card transactions.
Section 6-13-17. - Requiring consumers to furnish social security numbers.
Section 6-13-18. - Check cashing discrimination.
Section 6-13-19. - Requiring consumers to furnish social security numbers.