Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-20-59
Exemption of sales of cannabis
Official textwebserver.rilegislature.govlast amended
Notwithstanding any provision of the general or public laws to the contrary, the sale of cannabis in accordance with:
# (1)
Chapter 28.6 of title 21 and chapter 67 of this title; or
# (2)
Chapter 28.11 of title 21 and chapter 70 of this title are exempted from the taxes imposed by this chapter.
Amendment history
History of Section. P.L. 2023, ch. 136, § 1, effective June 20, 2023; P.L. 2023, ch. 137, § 1, effective June 20, 2023.
Source: view the official text
In this chapter (40 sections)
- 44-20-26 · Agreement by nonresident to submit records â Attorney to…
- 44-20-27 · Repealed
- 44-20-28 · Stamping by distributors required
- 44-20-28.1 · Noncompliance with tobacco manufacturerâs escrow fund…
- 44-20-29 · Repealed
- 44-20-30 · Manner of affixing stamps
- 44-20-31 · Packages in which cigarettes sold â Sample packages
- 44-20-32 · Cancellation of used stamps
- 44-20-33 · Sale of contraband cigarettes, contraband other tobacco…
- 44-20-33.1 · Transportation of unstamped cigarettes
- 44-20-34 · Display of stamps in vending machines
- 44-20-35 · Penalties for violations as to unstamped contraband…
- 44-20-36 · Possession of unstamped cigarettes
- 44-20-37 · Seizure and destruction of unstamped cigarettes
- 44-20-38 · Hearing on cigarettes seized
- 44-20-39 · Forgery and counterfeiting â Tampering with meters â…
- 44-20-40 · Records â Investigation and inspection of books, premises,…
- 44-20-40.1 · Inspections
- 44-20-41 · Monthly reports of distributors and dealers
- 44-20-42 · Reports and records of carriers, bailees and warehouse…
- 44-20-43 · Violations as to reports and records
- 44-20-44 · Declarations under penalty of perjury
- 44-20-45 · Importation of cigarettes, other tobacco products, and/or…
- 44-20-46 · Witnesses before tax administrator
- 44-20-47 · Hearings by tax administrator
- 44-20-48 · Appeal to district court
- 44-20-49 · Disposition of revenue â Payment of refunds
- 44-20-50 · Administration â Forms â Rules and regulations
- 44-20-51 · Penalty for violations generally
- 44-20-51.1 · Civil penalties
- 44-20-51.2 · Criminal penalty for fraudulent offenses
- 44-20-51.3 · Counterfeit cigarettes
- 44-20-52 · Exercise of powers and duties
- 44-20-53 · Direct tax on consumer
- 44-20-54 · Taxes and fees as debt to state
- 44-20-55 · Severability
- 44-20-59 · Exemption of sales of cannabis
- 44-20-60 · Exemption of sales of certain electronic nicotine-delivery…
- 44-20-61 · Product restrictions on electronic nicotine-delivery system…
- 44-20-62 · Disclosure of information â Electronic nicotine-delivery…