Rhode Island General Laws
R.I. Gen. Laws § 44-49-9 (2026)
Tax rate
✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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A tax is imposed on controlled substances as defined in § 44-49-2 at the following rates:
(1) On each gram of controlled substance, or portion of a gram, two hundred dollars ($200); or
(2) On each ten (10) dosage units of a controlled substance that is not sold by weight, or portion of the dosage units, four hundred dollars ($400).