Rhode Island General Laws Title 44. Taxation § 44-20.3-2. Tax imposed on kratom and kratom products sold

(a) A tax is imposed on all kratom and kratom products sold, or held for sale in the state by any person, the payment of the tax to be accomplished according to a mechanism established by the tax administrator.  The tax imposed by this section shall be at the rate of fifteen percent (15%) of the wholesale cost for all kratom and kratom products, whether or not sold at wholesale, and if not sold, then at the same rate upon the use by the wholesaler.

(b) All kratom and kratom products sold at wholesale in Rhode Island must be sold by a Rhode Island licensed distributor, manufacturer, or importer, and purchasers of kratom and kratom products, licensed by chapter 28.12 of title 21, from an unlicensed distributor, manufacturer, or importer are prohibited.  Any kratom and kratom products purchased and/or obtained from an unlicensed person shall be subject to the terms of this chapter and shall be taxed pursuant to this section.

(c) The proceeds collected are paid into the general fund.

(d) Any tax imposed under the provisions of this chapter, together with all fees or charges, also become, from the time they are due and payable, a debt to the state of Rhode Island from the person liable for the payment of the tax, fees, or charges.