Rhode Island Statutes
§ 44-44-3 — § 44-44-3. Imposition of tax on beverage containers.
Rhode Island·Title 44 Taxation·Ch. 44-44 Taxation of Beverage Containers and Hard-To-Dispose Material
§ 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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Rhode Island § 44-44-3 (§ 44-44-3. Imposition of tax on beverage containers.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
P.L. 1984, ch. 251, § 4; P.L. 1988, ch. 241, § 2; P.L. 1998, ch. 86, § 1; P.L. 1998, ch. 377, § 1; P.L. 2019, ch. 88, art. 5, § 15.
Nearby Sections
15
§ 44-1-16
§ 44-1-16 — 44-1-22. Repealed.§ 44-1-23
§ 44-1-23. Release of tax liens.