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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-20-60

Exemption of sales of certain electronic nicotine-delivery system products

Official textwebserver.rilegislature.govlast amended

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.

Amendment history

History of Section. P.L. 2024, ch. 117, art. 6, § 17, effective January 1, 2025.

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In this chapter (40 sections)
  1. 44-20-26 · Agreement by nonresident to submit records — Attorney to…
  2. 44-20-27 · Repealed
  3. 44-20-28 · Stamping by distributors required
  4. 44-20-28.1 · Noncompliance with tobacco manufacturer’s escrow fund…
  5. 44-20-29 · Repealed
  6. 44-20-30 · Manner of affixing stamps
  7. 44-20-31 · Packages in which cigarettes sold — Sample packages
  8. 44-20-32 · Cancellation of used stamps
  9. 44-20-33 · Sale of contraband cigarettes, contraband other tobacco…
  10. 44-20-33.1 · Transportation of unstamped cigarettes
  11. 44-20-34 · Display of stamps in vending machines
  12. 44-20-35 · Penalties for violations as to unstamped contraband…
  13. 44-20-36 · Possession of unstamped cigarettes
  14. 44-20-37 · Seizure and destruction of unstamped cigarettes
  15. 44-20-38 · Hearing on cigarettes seized
  16. 44-20-39 · Forgery and counterfeiting — Tampering with meters —…
  17. 44-20-40 · Records — Investigation and inspection of books, premises,…
  18. 44-20-40.1 · Inspections
  19. 44-20-41 · Monthly reports of distributors and dealers
  20. 44-20-42 · Reports and records of carriers, bailees and warehouse…
  21. 44-20-43 · Violations as to reports and records
  22. 44-20-44 · Declarations under penalty of perjury
  23. 44-20-45 · Importation of cigarettes, other tobacco products, and/or…
  24. 44-20-46 · Witnesses before tax administrator
  25. 44-20-47 · Hearings by tax administrator
  26. 44-20-48 · Appeal to district court
  27. 44-20-49 · Disposition of revenue — Payment of refunds
  28. 44-20-50 · Administration — Forms — Rules and regulations
  29. 44-20-51 · Penalty for violations generally
  30. 44-20-51.1 · Civil penalties
  31. 44-20-51.2 · Criminal penalty for fraudulent offenses
  32. 44-20-51.3 · Counterfeit cigarettes
  33. 44-20-52 · Exercise of powers and duties
  34. 44-20-53 · Direct tax on consumer
  35. 44-20-54 · Taxes and fees as debt to state
  36. 44-20-55 · Severability
  37. 44-20-59 · Exemption of sales of cannabis
  38. 44-20-60 · Exemption of sales of certain electronic nicotine-delivery…
  39. 44-20-61 · Product restrictions on electronic nicotine-delivery system…
  40. 44-20-62 · Disclosure of information — Electronic nicotine-delivery…
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