Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-70-4
Exemptions
Official textwebserver.rilegislature.govlast amended
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