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 § 21-28.11-3 to a primary caregiver, to a qualifying patient as defined in § 21-28.6-3, cardholder, compassion center cardholder, or authorized purchaser pursuant to chapter 28.6 of title 21.
Amendment history
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective May 25, 2022.
Source: view the official text
In this chapter (19 sections)
- 44-70-1 · Definitions
- 44-70-2 · State cannabis excise tax â Rate â Payment
- 44-70-3 · Local cannabis excise tax
- 44-70-4 · Exemptions
- 44-70-5 · Application of tax revenue
- 44-70-6 · Rates of taxation
- 44-70-7 · Returns
- 44-70-8 · Sale of contraband products prohibited
- 44-70-9 · Recordkeeping
- 44-70-10 · Inspections and investigations
- 44-70-11 · Suspension or revocation of license
- 44-70-12 · Seizure and destruction
- 44-70-13 · Penalties
- 44-70-14 · Claim for refund
- 44-70-15 · Hearings and appeals
- 44-70-16 · Disclosure of confidential information
- 44-70-17 · Transfer of revenue
- 44-70-18 · Rules and regulations
- 44-70-19 · Severability