Rhode Island General Laws 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.
History of Section.
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.
Terms Used In Rhode Island General Laws 44-44-3
- Beverage: means all non-alcoholic drinks for human consumption, except milk but including beer and other malt beverages. See Rhode Island General Laws 44-44-2
- Beverage retailer: means any person who engages in the sale of a beverage container to a consumer within the state of Rhode Island, including any operator of a vending machine. See Rhode Island General Laws 44-44-2
- Beverage wholesaler: means any person who engages in the sale of beverage containers to beverage retailers in this state, including any brewer, manufacturer, or bottler who engages in those sales. See Rhode Island General Laws 44-44-2
- Case: means :
(i) Forty-eight (48) beverage containers sold or offered for sale within this state when each beverage container has a liquid capacity of seven (7) fluid ounces or less;
(ii) Twenty-four (24) beverage containers sold or offered for sale within this state when each beverage container has a liquid capacity in excess of seven (7) fluid ounces but less than or equal to sixteen and nine tenths (16. See Rhode Island General Laws 44-44-2
- Consumer: means any person who purchases a beverage in a beverage container for use or consumption with no intent to resell that filled beverage container. See Rhode Island General Laws 44-44-2