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<DIV>Hi, Everyone.</DIV>
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<DIV>The Division of Taxation's latest Administrative Decision, posted today, looks at one's tax obligations when purchasing cigarettes online.</DIV>
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<DIV>Here's the link:</DIV>
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<DIV><A href="http://www.tax.ri.gov/AdministrativeDecisions/2013/2013-02.pdf">http://www.tax.ri.gov/AdministrativeDecisions/2013/2013-02.pdf</A></DIV>
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<DIV>Please feel free to pass it along. </DIV>
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<DIV>Thank you.</DIV>
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<DIV>- Neil</DIV>
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<DIV>Neil Downing<BR>Chief Revenue Agent<BR>Rhode Island Division of Taxation<BR>One Capitol Hill<BR>Providence, R.I. 02908<BR> <BR><A href="mailto:Neil.Downing@tax.ri.gov">Neil.Downing@tax.ri.gov</A><BR> <BR>(401) 574-8115<BR></DIV></BODY></HTML>