Rhode Island Statutes

§ 44-70-4 — § 44-70-4. Exemptions.

Rhode Island·Title 44 Taxation·Ch. 44-70 Cannabis Tax

§ 44-70-4. Exemptions.

The state cannabis excise tax and the local cannabis excise tax provided by this chapter shall not apply to the sale of cannabis or cannabis products by a medical marijuana treatment center as defined in § 21-28.11-3 to a primary caregiver, to a qualifying patient as defined in § 21-28.6-3, cardholder, compassion center cardholder, or authorized purchaser pursuant to chapter 28.6 of title 21.

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Legislative History

P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective May 25, 2022.

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