§ 44-44-3.7 - Imposition of tax on hard-to-dispose material.
SECTION 44-44-3.7
§ 44-44-3.7 Imposition of tax onhard-to-dispose material. – (a) There shall be levied and imposed a tax of five cents ($0.05) per quart (32oz.) or five and 3/10th cents ($0.053) per liter on lubricating oils, tencents ($0.10) per gallon or two and 64/100th cents ($0.0264) per liter onantifreeze, one fourth of one cent ($.0025) per gallon or 66/10,000ths cents($.00066) per liter on organic solvents, and fifty cents ($.50) per tire asdefined above. The tax shall be separately stated and collected upon the saleby the hard-to-dispose material wholesalers to a hard-to-dispose materialretailer. In the case of new motor vehicles, a fee of three dollars ($3.00) pervehicle shall be levied and paid to the division of motor vehicles inconjunction with titling of the vehicle. Every hard-to-dispose materialretailer selling, using, or otherwise consuming in this state anyhard-to-dispose material is liable for the tax imposed by this section. Itsliability is not extinguished until the tax has been paid to the state, exceptthat a receipt from a hard-to-dispose material wholesaler engaging in businessin this state or from a hard-to-dispose material wholesaler who is authorizedby the tax administrator to collect the tax under rules and regulations that heor she may prescribe given to the hard-to-dispose material retailer issufficient to relieve the hard-to-dispose material retailer from furtherliability for the tax to which the receipt refers.
(b) In the event that a person purchases hard-to-disposematerial for its own use or consumption and not for resale from ahard-to-dispose material wholesaler or retailer not engaged in business in thisstate or not authorized by the tax administrator to collect the tax, thatperson shall be liable for the tax imposed by this section.