AN ACT RELATING TO TAXATION -- CIGARETTE, OTHER TOBACCO PRODUCTS, AND ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS

This bill amends Rhode Island's tax and sales regulations on electronic nicotine-delivery systems by classifying menthol as a flavored product. It prohibits the sale, offer for sale, or possession with intent to sell flavored electronic nicotine-delivery system products to consumers within the state. The law defines characterizing flavors broadly to include menthol along with other tastes or aromas such as fruit, mint, chocolate, and vanilla, and requires consideration of product labeling and advertising claims when determining flavor status. Licensed compassion centers and cannabis cultivators remain exempt from this ban, except for products containing tobacco or nicotine. The measure takes effect immediately upon passage.