Rhode Island General Laws Title 44. Taxation § 44-67-2. Definitions

(1) “Administrator” means the tax administrator within the department of revenue.

(2) “Compassion center” means a not-for-profit entity registered under § 21-28.6-12 that acquires, possesses, cultivates, manufactures, delivers, transfers, transports, supplies or dispenses marijuana, or related supplies and educational materials, to registered qualifying patients and their registered primary caregivers who have designated it as one of their primary caregivers.

(3) “Net patient revenue” means the gross amount received on a cash basis by a compassion center net of returns and allowances.

(4) “Practitioner” means a person who is licensed with authority to prescribe drugs pursuant to chapter 37 of title 5 or a physician licensed with authority to prescribe drugs in Massachusetts or Connecticut.

(5) “Primary caregiver” means either a natural person who is at least twenty-one (21) years old or a compassion center. Unless the primary caregiver is a compassion center, a natural primary caregiver may assist no more than five (5) qualifying patients with their medical use of marijuana.

(6) “Qualifying patient” means a person who has been diagnosed by a practitioner as having a debilitating medical condition and is a resident of Rhode Island.

(7) “Surcharge” means the assessment that is imposed upon net patient revenue pursuant to this chapter.

(8) Any term not defined in this chapter shall have the same meaning as used in chapter 28.6 of title 21.