Kratom Tax
Effective April 1, 2026, kratom may be sold in Rhode Island subject to licensing requirements administered by the Department of Health and the Kratom Tax administered by the Division of Taxation.
Kratom and kratom products sold at wholesale in Rhode Island must be sold by a Rhode Island licensed distributor, manufacturer, or importer. Kratom and kratom products sold at retail must be sold by a Rhode Island licensed dealer, and licensed kratom dealers must purchase kratom from a Rhode Island licensed kratom distributor.
Kratom is defined by law as “any part of the leaf of the plant Mitragyna speciosa” and kratom products are any product containing a part or extract of this plant, including “products composed of kratom and other ingredients.”
The Rhode Island Department of Health will oversee the licensing of kratom distributors and dealers.
The rate of the Kratom Tax is 15% of the wholesale cost.
The tax will be paid by Rhode Island licensed kratom distributors.
Kratom Tax returns are filed and paid by distributors online through the Rhode Island Tax Portal.
Yes.
- Kratom and kratom products sold at wholesale in Rhode Island must be sold by a Rhode Island licensed distributor.
- Kratom and kratom products sold at retail must be sold by a Rhode Island licensed dealer.
- Licensed kratom dealers must purchase kratom from a Rhode Island licensed kratom distributor.
Any kratom or kratom products sold, or for sale, by an unlicensed distributor or unlicensed dealer are prohibited.
There are additional requirements related to the sale of kratom that are administered by the Department of Health.
Yes. Like all entities making sales at retail, kratom dealers must possess a valid permit to make sales at retail, which is issued by the Division of Taxation.
Similarly, the tax on kratom is imposed in addition to any other applicable taxes, including but not limited to, the 7% state sales tax, which is collected and remitted by the dealer.
For licensing inquiries, please reach out directly to the Rhode Island Department of Health (RIDOH).
Resources
Statute: R.I. Gen. Law Chapter 44-20.3
Advisory: Advisory 2026-10 - Kratom tax effective April 1, 2026
RI Tax Portal
Contact Us
Excise Tax Section
Email: Tax.Excise@tax.ri.gov
Phone: 401.574.8955
Fax: 401.574.8914