§ 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.
History of Section.P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective May 25, 2022.
Structure Rhode Island General Laws
Section 44-70-1. - Definitions.
Section 44-70-2. - State cannabis excise tax — Rate — Payment.
Section 44-70-3. - Local cannabis excise tax.
Section 44-70-4. - Exemptions.
Section 44-70-5. - Application of tax revenue.
Section 44-70-6. - Rates of taxation.
Section 44-70-8. - Sale of contraband products prohibited.
Section 44-70-9. - Recordkeeping.
Section 44-70-10. - Inspections and investigations.
Section 44-70-11. - Suspension or revocation of license.
Section 44-70-12. - Seizure and destruction.
Section 44-70-13. - Penalties.
Section 44-70-14. - Claim for refund.
Section 44-70-15. - Hearings and appeals.
Section 44-70-16. - Disclosure of confidential information.
Section 44-70-17. - Transfer of revenue.