R.I. Gen. Laws § 44-20-60 — Exemption of sales of certain electronic nicotine-delivery system products

Notwithstanding any provision of the general or public laws to the contrary, the sale
of electronic nicotine-delivery system products are exempted from the taxes imposed
by this chapter if they are subject to the taxes imposed by chapter 28.11 of title 21 and chapter 70 of this title.