§ 3-4-1 - Importation orders.
SECTION 3-4-1
§ 3-4-1 Importation orders. – (a) Except as otherwise provided, it is unlawful to import beverages into thisstate. A person desiring to import beverages into this state may place with thedivision of taxation an order directed to a dealer for the beverage he or shedesires to import and shall satisfy the division of taxation of his or herintention to pay for the merchandise. The division of taxation shall executethese orders unless doing so would involve some illegal act or the doing of anact which would be cause for the forfeiture of any license issued under thistitle.
(b) All sellers, dealers, merchants, wholesalers andretailers of beverages who advertise in the state of Rhode Island, or whoseadvertisements are reasonably anticipated to circulate in this state shallprominently and conspicuously include within the advertisement a notice printedusing a font size equal to but not larger than the font size of the largestprice designation featured in the advertisement stating that the importation ofbeverages into the state, after purchase outside of the state, are subject toRhode Island sales tax, and the failure to pay such tax may result in theseizure of such beverages upon entry into the state.
(c) Any entity accepting commercial advertisements from anyseller, dealer, merchant, wholesaler or retailer of beverages shall not publishsuch advertisement for the sale of such beverages unless the advertisementincludes the notice set forth in this section.