2026 -- S 2098

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2026

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A N   A C T

RELATING TO TAXATION -- CIGARETTE, OTHER TOBACCO PRODUCTS, AND

ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS

     

     Introduced By: Senators Zurier, and Ujifusa

     Date Introduced: January 16, 2026

     Referred To: Senate Finance

     It is enacted by the General Assembly as follows:

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     SECTION 1. Section 44-20-61 of the General Laws in Chapter 44-20 entitled "Cigarette,

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Other Tobacco Products, and Electronic Nicotine-Delivery System Products" is hereby amended

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to read as follows:

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

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

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

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

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

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

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

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a cooling or numbing sensation. The determination of whether an electronic nicotine-delivery

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system product has a characterizing flavor shall not be based solely on the use of additives,

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flavorings, or particular ingredients, but shall instead consider all aspects of a final product

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including, but not limited to, taste, flavor and aroma, product labeling, and advertising statements.

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A flavor shall be presumed to be a characterizing flavor if a dealer, manufacturer, or distributor has

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made a statement or claim directed to consumers or the public about such flavor, whether expressed

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or implied, that it has a distinguishable taste or aroma (other than the taste or aroma of tobacco or

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menthol).

 

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

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delivery system product that imparts a characterizing flavor.

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

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

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is hereby prohibited. Compassion centers and licensed cultivators registered with the state of Rhode

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Island department of business regulation-office of cannabis regulation under chapter 28.6 of title

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21 are exempt from this provision except as to products that contain, are made of, or are derived

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from tobacco or nicotine, natural or synthetic.

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     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, OTHER TOBACCO PRODUCTS, AND

ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS

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     This act would include menthol as a flavored electronic nicotine-delivery system product.

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     This act would take effect upon passage.

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