The bill amends Section 44-20-1 of the General Laws to define "alternative nicotine product" as any noncombustible product that does not contain tobacco leaf but does contain nicotine from any source and is intended for human consumption, whether chewed, absorbed, dissolved, ingested, inhaled, or consumed by any other means. The definition explicitly excludes cigarettes, electronic nicotine-delivery system products, snuff, and any product regulated as a drug or device by the United States Food and Drug Administration.

The bill establishes a tax on alternative nicotine products at a rate of two dollars ($2.00) per container for those containing up to twenty (20) units, with a proportionate tax for containers holding more than twenty (20) units. It also modifies the tax structure for other tobacco products and electronic nicotine-delivery system products by removing references to smokeless tobacco, cigars, and pipe tobacco products.

The tax on all other tobacco products, except for alternative nicotine products and snuff, is set at eighty percent (80%) of the wholesale cost. The act is scheduled to take effect on July 1, 2026.

Statutes affected:
3131: 44-20-1, 44-20-13.2