2023 -- S 0707
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LC002379
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S TATE OF RHODE IS LAND
IN GENERAL ASSEMBLY
JANUARY SESSION, A.D. 2023
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A N A C T
RELATING TO TAXATION -- CIGARETTE AND OTHER TOBACCO PRODUC TS TAX
Introduced By: Senators Acosta, Miller, and Mack
Date Introduced: March 22, 2023
Referred To: Senate Finance
(Dept. of Revenue)
It is enacted by the General Assembly as follows:
SECTION 1. Chapter 44-20 of the General Laws entitled "Cigarette and Other Tobacco 1
Products Tax" is hereby amended by adding thereto the following section: 2
44-20-59. Exemption of sales of cannabis. 3
Notwithstanding any provision of the general or public laws to the contrary, the sale of 4
cannabis in accordance with: 5
(1) Chapter 28.6 of title 21 and chapter 67 of this title; or 6
(2) Chapter 28.11 of title 21 and chapter 70 of this title are exempted from the taxes 7
imposed by this chapter. 8
SECTION 2. This act shall take effect upon passage. 9
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LC002379
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LC002379 - Page 2 of 2
EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
A N A C T
RELATING TO TAXATION -- CIGARETTE AND OTHER TOBACCO PRODUCTS TAX
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This act would provide that the sale of cannabis be exempt from taxation under chapter 20 1
of title 44 relating to taxes on cigarettes and other tobacco products. 2
This act would take effect upon passage. 3
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LC002379
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