AN ACT RELATING TO TAXATION -- CIGARETTE, OTHER TOBACCO PRODUCTS, AND ELECTRONIC NICOTINE-DELIVERY SYSTEMS PRODUCTS

Summary

The bill updates Rhode Island’s tax statutes for cigarettes, other tobacco products, and electronic nicotine‑delivery systems by expanding key definitions. It adds heat‑not‑burn products, rolling paper, and hemp‑derived CBD vaping items, and sets detailed criteria for who is considered a dealer, distributor, manufacturer or importer. The changes are meant to ensure the tax framework covers modern nicotine products and clarifies who must be licensed.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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