| Chapter 137 |
| 2023 -- H 5981 Enacted 06/20/2023 |
| A N A C T |
| RELATING TO TAXATION -- CIGARETTE AND OTHER TOBACCO PRODUCTS TAX |
Introduced By: Representative Scott Slater |
| Date Introduced: March 01, 2023 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Chapter 44-20 of the General Laws entitled "Cigarette and Other Tobacco |
| Products Tax" is hereby amended by adding thereto the following section: |
| 44-20-59. Exemption of sales of cannabis. |
| Notwithstanding any provision of the general or public laws to the contrary, the sale of |
| cannabis in accordance with: |
| (1) Chapter 28.6 of title 21 and chapter 67 of this title; or |
| (2) Chapter 28.11 of title 21 and chapter 70 of this title are exempted from the taxes |
| imposed by this chapter. |
| SECTION 2. This act shall take effect upon passage. |
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| LC002291 |
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