Rhode Island § 44-44-3 § 44-44-3. Imposition of tax on beverage containers.

Rhode Island Statutes

§ 44-44-3 — § 44-44-3. Imposition of tax on beverage containers.

Rhode Island § 44-44-3

Title 44Taxation

Ch. 44-44Taxation of Beverage Containers and Hard-To-Dispose Material

This text of Rhode Island § 44-44-3 (§ 44-44-3. Imposition of tax on beverage containers.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-44-3 (2026).

Text

§ 44-44-3. Imposition of tax on beverage containers.
There shall be levied and imposed a tax of eight cents ($0.08) on each case of beverage
            containers sold by a beverage wholesaler to a beverage retailer or consumer within
            this state. The tax shall be collected by the beverage wholesaler. The tax provided
            for in this section shall not be levied, imposed, or collected on reusable and refillable
            beverage containers.
         

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§ 44-44-3. Imposition of tax on beverage containers.

There shall be levied and imposed a tax of eight cents ($0.08) on each case of beverage containers sold by a beverage wholesaler to a beverage retailer or consumer within this state. The tax shall be collected by the beverage wholesaler. The tax provided for in this section shall not be levied, imposed, or collected on reusable and refillable beverage containers.