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

Summary

SB 3005 revises the legal definitions used in the state’s tobacco tax statutes, expanding what counts as a cigarette, clarifying who is a dealer or distributor, and adding detailed terms for vaping devices, e‑liquids and hemp‑derived CBD products. The changes affect manufacturers, importers, wholesalers, retailers and anyone selling these products in Rhode Island, aiming to ensure the tax system covers newer nicotine products.

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