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The Rhode Island Division of Taxation is a part of the Department of Revenue, which is governed by the State of Rhode Island. The division offers tax enforcement and business registration services.
Why are cigarettes purchased from out-of-state cigarette dealers by telephone, mail order, or over the internet priced lower than the cigarettes sold by retailers in this state?
A:
The price of cigarettes purchased in this manner does not include either the cigarette tax or the sales tax. Cigarette packages purchased by telephone, mail order, or the...
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