Rhode Island General Laws Title 21. Food and Drugs § 21-28.12-10. Taxation of kratom products

(a) The following taxes are imposed on kratom and kratom products pursuant to the provisions of this chapter:

(b) The assessment, collection, and enforcement of the sales tax pursuant to § 44-18-18 and the state kratom and kratom products tax shall be pursuant to the provisions of chapters 18 and 19 of title 44 and paid to the tax administrator by the manufacturer, importer, or distributor at the time and in the manner prescribed for the tax in chapter 20.3 in title 44.