2025 -- S 0417
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LC001406
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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: Senators DiPalma, Ciccone, Tikoian, Lawson, de la Cruz, and E Morgan
Date Introduced: February 26, 2025
Referred To: Senate Finance
It is enacted by the General Assembly as follows:
SECTION 1. Section 44-20-12 of the General Laws in Chapter 44-20 entitled "Cigarette, 1
Other Tobacco Products, and Electronic Nicotine-Delivery System Products" is hereby amended 2
to read as follows: 3
44-20-12. Tax imposed on cigarettes sold. 4
(a) A tax is imposed on all cigarettes sold or held for sale in the state. The payment of the 5
tax to be evidenced by stamps, which may be affixed only by licensed distributors to the packages 6
containing such cigarettes. Any cigarettes on which the proper amount of tax provided for in this 7
chapter has been paid, payment being evidenced by the stamp, is not subject to a further tax under 8
this chapter. The tax is at the rate of two hundred twenty-five (225) mills for each cigarette. 9
(b) Any tax imposed under this chapter shall be reduced by seventy-five percent (75%) for 10
any product the Secretary of the United States Department of Health and Human Services 11
determines to be a modified risk tobacco product pursuant to § 21 U.S.C. 387K. For the purpose of 12
this section, "modified risk tobacco product" means any tobacco product that is sold or distributed 13
for use to reduce the harm or the risk of tobacco-related disease associated with commercially 14
marketed tobacco products. 15
SECTION 2. This act shall take effect upon passage. 16
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LC001406
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LC001406 - 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 reduce the cigarette tax imposed by seventy-five percent (75%) for any 1
modified risk tobacco product as defined in § 21 U.S.C. 387K as a tobacco product sold or 2
distributed to reduce the harm or risk of tobacco-related disease associated with commercially 3
marketed tobacco products. 4
This act would take effect upon passage. 5
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LC001406
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