State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-20 > 44-20-16SECTION 44-20-16
§ 44-20-16 Exemptions from use tax. –The provisions of §§ 44-20-13 – 44-20-17 do not apply tocigarettes imported into the state on which the tax imposed by § 44-20-12has been paid, and the provisions of §§ 44-20-13 – 44-20-17 donot apply to the use or storage of cigarettes to an amount not exceeding ten(10) packages as ordinarily defined by the practice of the trade, which havebeen brought into this state on the person.
