What is a smoking bar?
A smoking bar is defined in M.G.L. c. 270, § 22 as an establishment that exclusively occupies an enclosed indoor space and is primarily engaged in the retail sale of tobacco products for consumption by customers on the premises; derives revenue from the sale of food, alcohol or other beverages that is incidental to the sale of the tobacco products; prohibits entry to a person under eighteen years of age during the time when the establishment is open for business; prohibits any food or beverage not sold directly by the business to be consumed on the premises; and maintains a valid license or permit for the retail sale of tobacco products as required to be issued by the appropriate authority in the city or town where the smoking bar is located.
“Smoking bar” means an establishment whose business is primarily devoted to the serving of tobacco products for consumption on the premises, in which the annual revenues generated by tobacco sales are greater than fifty percent (50%) of the total revenue for the establishment and the serving of food or alcohol is only incidental to the consumption of such tobacco products. The establishment must annually demonstrate that revenue generated from the serving of tobacco products is greater than the total combined revenue generated by the serving of beverages and food. The Rhode Island Division of Taxation shall be responsible for the determination under this section and shall promulgate any rules or forms necessary for the implementation of this section.
