Notwithstanding any provision of the general or public laws to the contrary, the sale of electronic nicotine-delivery system products are exempted from the taxes imposed by this chapter if they are subject to the taxes imposed by chapter 28.11 of title 21 and chapter 70 of this title.
R.I. Gen. Laws § 44-20-60
Exemption of sales of certain electronic nicotine-delivery system products
P.L. 2024, ch. 117, art. 6, § 17, effective January 1, 2025.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.