2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee
§ 44-44-3 - Imposition of tax on beverage containers.
SECTION 44-44-3
§ 44-44-3 Imposition of tax on beverage containers. – There shall be levied and imposed a tax of four cents ($0.04) 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.
Disclaimer: These codes may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
