Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-20.3-1 — Definitions. [Effective April 1, 2026.]
Whenever used in this chapter, unless the context requires otherwise:
(1) âAdministratorâ means the tax administrator.
(2) âDealerâ means a âretailerâ as defined in this chapter.
(3) âDistributorâ means any person:
(i) Whether located within or outside of this state, other than a retailer, who sells
or distributes kratom or kratom products within or into this state; and
(ii) Engaged in this state in the business of manufacturing kratom products or any person
engaged in the business of selling kratom or kratom products to retailers, or to other
persons, for the purpose of resale only; provided that, seventy-five percent (75%)
of all kratom or kratom products sold by that person in this state are sold to retailers
or other persons for resale and selling kratom or kratom products directly to at least
twenty (20) retailers or other persons for resale; or
(iii) Maintaining one or more regular places of business in this state for that purpose;
provided that, seventy-five percent (75%) of the sold kratom or kratom products are
purchased directly from the manufacturer and selling kratom or kratom products directly
to at least twenty (20) retailers or other persons for resale.
(4) âImporterâ means any person who imports into the United States, either directly or
indirectly, kratom or a kratom product for sale or distribution.
(5) âKratomâ means any part of the leaf of the plant mitragyna speciosa.
(6) âKratom productâ means a product that contains any part or extract of the leaf of
the plant mitragyna speciosa or an extract thereof including concentrated forms of
kratom and products composed of kratom and other ingredients.
(7) âLicensedâ when used with reference to a manufacturer, importer, distributor, or retailer,
means only those persons who hold a valid and current license issued under § 44-20.3-2 for the type of business being engaged in. When the term âlicensedâ is used before
a list of entities, such as âlicensed manufacturer, importer, wholesale retailer,
or retailer,â such term shall be deemed to apply to each entity in such list.
(8) âManufacturerâ means any person who manufactures, fabricates, assembles, processes,
or labels a kratom product.
(9) âPersonâ means any individual, including an employee or agent, firm, fiduciary, partnership,
corporation, trust, or association, however formed.
(10) âPlace of businessâ means any location where kratom or kratom products are sold, stored,
or kept including, but not limited to, any storage room, attic, basement, garage or
other facility immediately adjacent to the location. It also includes any receptacle,
hide, vessel, vehicle, airplane, or train.
(11) âRetailerâ means any person whether located within or outside of this state, who sells
or distributes kratom products to a consumer in this state.
(12) âSaleâ or âsellâ means gifts, exchanges, or barter of kratom or kratom products. The
act of holding, storing, or keeping kratom or kratom products at a place of business
for any purpose shall be presumed to be holding the kratom or kratom products for
sale. Furthermore, any sale of kratom or kratom products by the servants, employees,
or agents of the licensed retailer during business hours at the place of business
shall be presumed to be a sale by the licensee.
Source: official text