280-20-45 R.I. Code R. § 2.4
Current through June 20, 2024
Pursuant to R.I. Gen. Laws § 44-44-3 there is imposed a tax of eight cents ($0.08) on each case of beverage container sold by a beverage wholesaler to a beverage or retailer or consumer within this state. The tax shall be collected by the beverage wholesaler. The tax provided for in R.I. Gen. Laws § 44-44-3 shall not be levied, imposed, or collected on reusable and refillable beverage containers.
280 R.I. Code R. § 280-RICR-20-45-2.4