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Rhode Island Code of Regulations — Title 280 (Department of Revenue)

280-RICR-20-70-60

Refundable Deposit for Disposal of Used Batteries

Official textrules.sos.ri.govlast amended

# Purpose

This regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for sales tax liability for the refundable deposit for disposal of used batteries.

# Authority

This regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18, R.I. Gen. Laws §§ 44-1-4, 44-18-1 and 44-19-33. Additionally these regulations have been prepared in accordance with the requirements of R.I. Gen. Laws Chapter 42-35 - Rhode Island Administrative Procedures Act.

# Application

The terms and provisions of these rules and regulations shall be liberally construed to permit the Department of Revenue to effectuate the purposes of R.I. Gen. Laws Chapter 44-18 and other applicable state laws and regulations.

# Severability

If any provision of these rules and regulations, or the application thereof to any person or circumstances, is held invalid by a court of competent jurisdiction, the validity of the remainder of the rules and regulations shall not be affected thereby.

# Refundable Deposit for Disposal of Used Batteries

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.

Amendment history

01/04/2022

Source: view the official text

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In this chapter (40 sections)
  1. 280-20-70-23 · Application of Tax at Time of Billing
  2. 280-20-70-24 · Repairers, Reconditioners, and Recappers
  3. 280-20-70-25 · Use Tax Generally
  4. 280-20-70-26 · Stone Cutters and Engravers
  5. 280-20-70-27 · Demonstration, Displays, and Display Containers
  6. 280-20-70-28 · Motor Vehicle and Non-Motorized Vehicle Taxes
  7. 280-20-70-29 · Damaged Goods and Returned Merchandise
  8. 280-20-70-30 · Bottles, Containers, and Labels
  9. 280-20-70-31 · Packers, Loaders, Shippers, and Movers
  10. 280-20-70-32 · Pollution Control Facilities
  11. 280-20-70-33 · Hazardous Waste Recycling, Reuse and Treatment
  12. 280-20-70-34 · Telecommunications Service
  13. 280-20-70-35 · Cellular Telephone – Sold in Bundled Transactions –…
  14. 280-20-70-36 · Pawnbrokers and Auctioneers
  15. 280-20-70-37 · Casual Sales Generally
  16. 280-20-70-38 · Professional Services
  17. 280-20-70-39 · Tax Exempt Organizations and Areas
  18. 280-20-70-40 · Commercial Fisherman and Fishing Vessels
  19. 280-20-70-41 · Resale, Certificates, Wholesalers, Distributors, and…
  20. 280-20-70-42 · Advertising Agencies and Materials
  21. 280-20-70-43 · Gift Certificates and Premiums
  22. 280-20-70-44 · Nonresidents – Purchases by for use in Rhode Island
  23. 280-20-70-45 · Out of State Retailers - Registration
  24. 280-20-70-46 · Computers and Related Systems
  25. 280-20-70-47 · Drugs, Medicines, and Health Care Products
  26. 280-20-70-48 · Taxicab, Limousine, Charter Bus, and Other Ground…
  27. 280-20-70-49 · Trucks, Trailers and Buses – Interstate Carriers
  28. 280-20-70-50 · Commercial Farming and Related Items
  29. 280-20-70-51 · Hotels and Other Accommodations
  30. 280-20-70-52 · Beer, Wine and Liquor Dealer
  31. 280-20-70-53 · Newspapers and Periodicals
  32. 280-20-70-54 · Contractors and Subcontractors
  33. 280-20-70-55 · Conveyor Systems and Elevator Installations
  34. 280-20-70-56 · Coupons – Discounted Selling Price - Buydowns
  35. 280-20-70-57 · Television Service, Telegraph, Water, Gas, Electricity,…
  36. 280-20-70-58 · Cancellation and Amendment of Sales Tax Permit or of a…
  37. 280-20-70-59 · Qualifying Research and Development Firms
  38. 280-20-70-60 · Refundable Deposit for Disposal of Used Batteries
  39. 280-20-70-61 · Reports, Payments and Penalties
  40. 280-20-75-1 · Non-Owner Occupied Property Tax
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