2025 -- H 5329

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LC001148

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2025

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A N   A C T

RELATING TO TAXATION -- CIGARETTE AND OTHER TOBACCO PRODUCTS 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

and Other Tobacco Products Tax" is hereby amended to read as follows:

     44-20-61. Product restrictions on electronic nicotine-delivery system products.

     (a) For purposes of this section, the following terms shall have the following meanings:

     (1) “Characterizing flavor” means a distinguishable taste or aroma, other than the taste or

aroma of tobacco or menthol, distinguishable by an ordinary consumer, imparted either prior to, or

during, consumption of an electronic nicotine-delivery system product or component part thereof,

including, but not limited to, tastes or aromas relating to any fruit, mint, wintergreen, chocolate,

vanilla, honey, candy, cocoa, dessert, alcoholic beverage, herb, or spice or which impart a cooling

or numbing sensation. The determination of whether an electronic nicotine-delivery system product

has a characterizing flavor shall not be based solely on the use of additives, flavorings, or particular

ingredients, but shall instead consider all aspects of a final product including, but not limited to,

taste, flavor and aroma, product labeling, and advertising statements. A flavor shall be presumed

to be a characterizing flavor if a dealer, manufacturer, or distributor has made a statement or claim

directed to consumers or the public about such flavor, whether expressed or implied, that it has a

distinguishable taste or aroma (other than the taste or aroma of tobacco or menthol).

     (2) “Flavored electronic nicotine-delivery system product” means any electronic nicotine-

delivery system product that imparts a characterizing flavor.

     (3) “Vape shop” means any premises dedicated to the display, sale, distribution, delivery,

offering, furnishing, or marketing of nicotine-delivery system products, liquid nicotine, liquid

nicotine containers or vapor products.

     (b) The sale, or offer for sale of, or the possession with intent to sell or to offer for sale,

flavored electronic nicotine-delivery system products to consumers within the state of Rhode Island

is hereby prohibited, except at a vape shop. Compassion centers and licensed cultivators registered

with the state of Rhode Island department of business regulation-office of cannabis regulation under

chapter 28.6 of title 21 are exempt from this provision except as to products that contain, are made

of, or are derived from tobacco or nicotine, natural or synthetic.

     SECTION 2. This act shall take effect upon passage.

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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

nicotine-delivery system products.

     This act would take effect upon passage.

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