R.I. Gen. Laws § 44-20-60: Exemption of sales of certain electronic nicotine-delivery system products.

Notwithstanding any provision of the general or public laws to the contrary, the sale of electronic nicotine-delivery system products are exempted from the taxes imposed by this chapter if they are subject to the taxes imposed by chapter 28.11 of title 21 and chapter 70 of this title.