AN ACT RELATING TO TAXATION -- CIGARETTE, OTHER TOBACCO PRODUCTS, AND ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS (Includes menthol as a flavored electronic nicotine-delivery system product.)

S2098

2026 -- S 2098
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LC003424
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STATE OF RHODE ISLAND
IN GENERAL ASSEMBLY
JANUARY SESSION, A.D. 2026
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A N A C T
RELATING TO TAXATION -- CIGARETTE, OTHER TOBACCO PRODUCTS, AND
ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS

Introduced By:
Senators Zurier, and Ujifusa

Date Introduced:
January 16, 2026

Referred To:
Senate Finance
It is enacted by the General Assembly as follows:
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SECTION 1. Section 44-20-61 of the General Laws in Chapter 44-20 entitled "Cigarette,
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Other Tobacco Products, and Electronic Nicotine-Delivery System Products" is hereby amended
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to read as follows:
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44-20-61. Product restrictions on electronic nicotine-delivery system products.
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(a) For purposes of this section, the following terms shall have the following meanings:
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(1) “Characterizing flavor” means a distinguishable taste or aroma, other than the taste or
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aroma of tobacco
or menthol
, distinguishable by an ordinary consumer, imparted either prior to, or
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during, consumption of an electronic nicotine-delivery system product or component part thereof,
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including, but not limited to, tastes or aromas relating to any fruit, mint,
menthol,
wintergreen,
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chocolate, vanilla, honey, candy, cocoa, dessert, alcoholic beverage, herb, or spice or which impart
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a cooling or numbing sensation. The determination of whether an electronic nicotine-delivery
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system product has a characterizing flavor shall not be based solely on the use of additives,
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flavorings, or particular ingredients, but shall instead consider all aspects of a final product
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including, but not limited to, taste, flavor and aroma, product labeling, and advertising statements.
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A flavor shall be presumed to be a characterizing flavor if a dealer, manufacturer, or distributor has
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made a statement or claim directed to consumers or the public about such flavor, whether expressed
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or implied, that it has a distinguishable taste or aroma (other than the taste or aroma of tobacco or
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menthol).

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(2) “Flavored electronic nicotine-delivery system product” means any electronic nicotine-
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delivery system product that imparts a characterizing flavor.
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(b) The sale, or offer for sale of, or the possession with intent to sell or to offer for sale,
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flavored electronic nicotine-delivery system products to consumers within the state of Rhode Island
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is hereby prohibited. Compassion centers and licensed cultivators registered with the state of Rhode
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Island department of business regulation-office of cannabis regulation under chapter 28.6 of title
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21 are exempt from this provision except as to products that contain, are made of, or are derived
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from tobacco or nicotine, natural or synthetic.
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SECTION 2. This act shall take effect upon passage.
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EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
A N A C T
RELATING TO TAXATION -- CIGARETTE, OTHER TOBACCO PRODUCTS, AND
ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS
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This act would include menthol as a flavored electronic nicotine-delivery system product.
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This act would take effect upon passage.
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