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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-20-61

Product restrictions on electronic nicotine-delivery system products

Official textwebserver.rilegislature.govlast amended

# (a)

For purposes of this section, the following terms shall have the following meanings:

# (1)

“Characterizing flavor” means a distinguishable taste or aroma, other than the taste or aroma of tobacco or menthol, distinguishable by an ordinary consumer, imparted either prior to, or during, consumption of an electronic nicotine-delivery system product or component part thereof, including, but not limited to, tastes or aromas relating to any fruit, mint, wintergreen, chocolate, vanilla, honey, candy, cocoa, dessert, alcoholic beverage, herb, or spice or which impart a cooling or numbing sensation.
The determination of whether an electronic nicotine-delivery system product has a characterizing flavor shall not be based solely on the use of additives, flavorings, or particular ingredients, but shall instead consider all aspects of a final product including, but not limited to, taste, flavor and aroma, product labeling, and advertising statements. A flavor shall be presumed to be a characterizing flavor if a dealer, manufacturer, or distributor has made a statement or claim directed to consumers or the public about such flavor, whether expressed or implied, that it has a distinguishable taste or aroma (other than the taste or aroma of tobacco or menthol).

# (2)

“Flavored electronic nicotine-delivery system product” means any electronic nicotine-delivery system product that imparts a characterizing flavor.

# (b)

The sale, or offer for sale of, or the possession with intent to sell or to offer for sale, flavored electronic nicotine-delivery system products to consumers within the state of Rhode Island is hereby prohibited. Compassion centers and licensed cultivators registered with the state of Rhode Island department of business regulation-office of cannabis regulation under chapter 28.6 of title 21 are exempt from this provision except as to products that contain, are made of, or are derived from tobacco or nicotine, natural or synthetic.

Amendment history

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

Source: view the official text

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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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