2023 -- H 5981 | |
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LC002291 | |
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STATE OF RHODE ISLAND | |
IN GENERAL ASSEMBLY | |
JANUARY SESSION, A.D. 2023 | |
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A N A C T | |
RELATING TO TAXATION -- CIGARETTE AND OTHER TOBACCO PRODUCTS TAX | |
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Introduced By: Representative Scott Slater | |
Date Introduced: March 01, 2023 | |
Referred To: House Finance | |
(Dept. of Revenue) | |
It is enacted by the General Assembly as follows: | |
1 | SECTION 1. Chapter 44-20 of the General Laws entitled "Cigarette and Other Tobacco |
2 | Products Tax" is hereby amended by adding thereto the following section: |
3 | 44-20-59. Exemption of sales of cannabis. |
4 | Notwithstanding any provision of the general or public laws to the contrary, the sale of |
5 | cannabis in accordance with: |
6 | (1) Chapter 28.6 of title 21 and chapter 67 of this title; or |
7 | (2) Chapter 28.11 of title 21 and chapter 70 of this title are exempted from the taxes |
8 | imposed by this chapter. |
9 | SECTION 2. This act shall take effect upon passage. |
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LC002291 | |
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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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1 | This act would provide that the sale of cannabis be exempt from taxation under chapter 20 |
2 | of title 44 relating to taxes on cigarettes and other tobacco products. |
3 | This act would take effect upon passage. |
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