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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