Statutes > Rhode Island Statutes > 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.

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

SECTION 44-44-3

   § 44-44-3  Imposition of tax on beveragecontainers. – There shall be levied and imposed a tax of four cents ($0.04) on each case ofbeverage containers sold by a beverage wholesaler to a beverage retailer orconsumer within this state. The tax shall be collected by the beveragewholesaler. The tax provided for in this section shall not be levied, imposed,or collected on reusable and refillable beverage containers.