§ 21-28.12-10. Taxation of kratom products. [Effective April 1, 2026.]
(a) The following taxes are imposed on kratom and kratom products pursuant to the provisions of this chapter:
(1) Sales tax pursuant to the provisions of § 44-18-18;
(2) A state kratom and kratom product excise tax in accordance with chapter 20.3 in title 44.
(b) The assessment, collection, and enforcement of the sales tax pursuant to § 44-18-18 and the state kratom and kratom products tax shall be pursuant to the provisions of chapters 18 and 19 of title 44 and paid to the tax administrator by the manufacturer, importer, or distributor at the time and in the manner prescribed for the tax in chapter 20.3 in title 44.
History of Section.
P.L. 2025, ch. 446, § 1, effective April 1, 2026; P.L. 2025, ch. 447, § 1, effective
April 1, 2026.