2025 -- H 5329
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LC001148
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S T A T E O F R H O D E I S L A N D
IN GENERAL ASSEMBLY
JANUARY SESSION, A.D. 2025
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A N A C T
RELATING TO TAXATION -- CIGARETTE AND OTHER TOBACCO PRODUC TS TAX
Introduced By: Representatives O'Brien, Casey, Solomon, Corvese, Baginski, and Hull
Date Introduced: February 07, 2025
Referred To: House Corporations
It is enacted by the General Assembly as follows:
SECTION 1. Section 44-20-61 of the General Laws in Chapter 44-20 entitled "Cigarette 1
and Other Tobacco Products Tax" is hereby amended to read as follows: 2
44-20-61. Product restrictions on electronic nicotine-delivery system products. 3
(a) For purposes of this section, the following terms shall have the following meanings: 4
(1) “Characterizing flavor” means a distinguishable taste or aroma, other than the taste or 5
aroma of tobacco or menthol, distinguishable by an ordinary consumer, imparted either prior to, or 6
during, consumption of an electronic nicotine-delivery system product or component part thereof, 7
including, but not limited to, tastes or aromas relating to any fruit, mint, wintergreen, chocolate, 8
vanilla, honey, candy, cocoa, dessert, alcoholic beverage, herb, or spice or which impart a cooling 9
or numbing sensation. The determination of whether an electronic nicotine-delivery system product 10
has a characterizing flavor shall not be based solely on the use of additives, flavorings, or particular 11
ingredients, but shall instead consider all aspects of a final product including, but not limited to, 12
taste, flavor and aroma, product labeling, and advertising statements. A flavor shall be presumed 13
to be a characterizing flavor if a dealer, manufacturer, or distributor has made a statement or claim 14
directed to consumers or the public about such flavor, whether expressed or implied, that it has a 15
distinguishable taste or aroma (other than the taste or aroma of tobacco or menthol). 16
(2) “Flavored electronic nicotine-delivery system product” means any electronic nicotine-17
delivery system product that imparts a characterizing flavor. 18
(3) “Vape shop” means any premises dedicated to the display, sale, distribution, delivery, 19
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offering, furnishing, or marketing of nicotine-delivery system products, liquid nicotine, liquid 1
nicotine containers or vapor products. 2
(b) The sale, or offer for sale of, or the possession with intent to sell or to offer for sale, 3
flavored electronic nicotine-delivery system products to consumers within the state of Rhode Island 4
is hereby prohibited, except at a vape shop. Compassion centers and licensed cultivators registered 5
with the state of Rhode Island department of business regulation-office of cannabis regulation under 6
chapter 28.6 of title 21 are exempt from this provision except as to products that contain, are made 7
of, or are derived from tobacco or nicotine, natural or synthetic. 8
SECTION 2. This act shall take effect upon passage. 9
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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 define a vape shop and exempt it from the prohibition of selling electronic 1
nicotine-delivery system products. 2
This act would take effect upon passage. 3
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LC001148
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