Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 15 - Cigarette Tax
Part 2 - Other Tobacco Products (280-RICR-20-15-2)
Section 280-RICR-20-15-2.7 - Tax Rate
Current through March 20, 2024
A. General Rate. The tax rate for Other Tobacco Products, excluding cigars and snuff, is eighty percent (80%) of the wholesale cost of the products. For purposes of this tax rate, Other Tobacco Products includes, but is not limited to, any and all forms of hookah and shisha tobacco, chew, heavy weight cigars, and other forms of tobacco products.
B. Cigar Tax Rate. The tax rate for cigars is eighty percent (80%) of the wholesale cost, with a maximum tax of no more than fifty cents ($0.50) per cigar. If the wholesale value of the cigar is $0.63 or more, then the maximum tax due on that cigar is fifty cents ($0.50).
C. Snuff Tax Rate. The tax on snuff shall be calculated by net weight. The tax rate is one dollar ($1.00) per ounce, and a proportionate tax on all fractional parts thereof. However, any product with a net weight of less than 1.2 ounces shall be taxed as if the product has a net weight of 1.2 ounces.
