Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-70-4 — Exemptions

The state cannabis excise tax and the local cannabis excise tax provided by this chapter
shall not apply to the sale of cannabis or cannabis products by a medical marijuana
treatment center as defined in Â§ 21-28.11-3 to a primary caregiver, to a qualifying patient as defined in Â§ 21-28.6-3, cardholder, compassion center cardholder, or authorized purchaser pursuant to chapter 28.6 of title 21.

Last amended: History of Section. P.L. 2022, ch. 31, Â§ 4, effective May 25, 2022; P.L. 2022, ch. 32, Â§ 4, effective May 25, 2022.

Source: official text