280-20-70 R.I. Code R. § 60.5
Current through June 20, 2024
Refundable battery deposits collected by a retailer and held in trust for the state in accordance with R.I. Gen. Laws § 23-60-3 are not part of the selling price of an item sold and therefore are not subject to the tax provided that such charge is separately stated on the invoice.
280 R.I. Code R. § 280-RICR-20-70-60.5