R.I. Gen. Laws § 44-13-36 — Public service corporation tax included in utility rates

Every corporation whose principal business is manufacturing, selling, distributing
and/or transmitting electricity or heating gas shall directly reflect in its rates
charged for the electricity or gas used in the manufacturing process, as defined in
§ 44-18-30(7), the actual public service corporation tax rates in effect for those sales of electricity
and gas.