§ 44-44-2 - Definitions.
SECTION 44-44-2
§ 44-44-2 Definitions. – As used in this chapter:
(1) "Beverage" means carbonated soft drinks, soda water,mineral water, bottled water, and beer and other malt beverages.
(2) "Beverage container" means any sealable bottle, can, jar,or carton which contains a beverage.
(3) "Beverage retailer" means any person who engages in thesale of a beverage container to a consumer within the state of Rhode Island,including any operator of a vending machine.
(4) "Beverage wholesaler" means any person who engages in thesale of beverage containers to beverage retailers in this state, including anybrewer, manufacturer, or bottler who engages in those sales.
(5) "Case" means:
(i) Forty-eight (48) beverage containers sold or offered forsale within this state when each beverage container has a liquid capacity ofseven (7) fluid ounces or less;
(ii) Twenty-four (24) beverage containers sold or offered forsale within this state when each beverage container has a liquid capacity inexcess of seven (7) fluid ounces but less than or equal to sixteen and ninetenths (16.9) fluid ounces;
(iii) Twelve (12) beverage containers sold or offered forsale within this state when each beverage container has a liquid capacity inexcess of sixteen and nine tenths (16.9) fluid ounces but less thanthirty-three and nine tenths (33.9) fluid ounces; and
(iv) Six (6) beverage containers sold or offered for salewithin this state when each beverage container has a liquid capacity ofthirty-three and nine tenths (33.9) fluid ounces or more.
(6) A permit issued in accordance with § 44-44-3.1(1) iscalled a Class A permit.
(7) A permit issued in accordance with § 44-44-3.1(2) iscalled a Class B permit.
(8) A permit issued in accordance with § 44-44-3.1(3) iscalled a Class C permit.
(9) A permit issued in accordance with § 44-44-3.1(4) iscalled a Class D permit.
(10) A permit issued in accordance with § 44-44-3.1(5)is called a Class E permit.
(11) "Consumer" means any person who purchases a beverage ina beverage container for use or consumption with no intent to resell thatfilled beverage container.
(12) "Gross receipts" means those receipts reported for eachlocation to the tax administrator included in the measure of tax imposed underchapter 18 of this title, as amended. For those persons having multiplelocations' receipts reported to the tax administrator the "gross receipts" tobe aggregated shall be determined by each individual sales tax permit number.The term gross receipts shall be computed without deduction for retail sales ofitems in activities other than those which this state is prohibited from taxingunder the constitution of the United States.
(13) "Hard-to-dispose material" is as defined in §37-15.1-3.
(14) "Hard-to-dispose material retailer" means any person whoengages in the retail sale of hard-to-dispose material (as defined in §37-15.1-3) in this state.
(15) "Hard-to-dispose material wholesaler" means any person,wherever located, who engages in the sale of hard-to-dispose material (asdefined in § 37-15.1-3) to customers for sale in this state (includingmanufacturers, refiners, and distributors and retailers), and to other personsas defined above.
(16) "New vehicle" means any mode of transportation for whicha certificate of title is required pursuant to title 31 and for which acertificate of title has not been previously issued in this state or any otherstate or country.
(17) "Organic solvent" is as defined in § 37-15.1-3.
(18) "Person" means any natural person, corporation,partnership, joint venture, association, proprietorship, firm, or otherbusiness entity.
(19) "Prior calendar year" means the period beginning withJanuary 1 and ending with December 31 immediately preceding the permitapplication due date.
(20) "Qualifying activities" means selling or offering forretail sale food or beverages for immediate consumption and/or packaged forsale on a take out or to go basis regardless of whether or not the items aresubsequently actually eaten on or off the vendor's premises.
(21) "Vending machine" means a self-contained automaticdevice that dispenses for sale foods, beverages, or confection products.