R.I. Gen. Laws § 44-18-19 — Collection of sales tax by retailer

The retailer shall add the tax imposed by this chapter to the sale price or charge,
and when added the tax constitutes a part of the price or charge, is a debt from the
consumer or user to the retailer, and is recoverable at law in the same manner as
other debts; provided, that the amount of tax that the retailer collects from the
consumer or user is as follows:
Amount of Sale
Amount of Tax
$0.01 to $ .08 inclusive
No Tax
.09 to .24 inclusive
.01
.25 to .41 inclusive
.02
.42 to .58 inclusive
.03
.59 to .74 inclusive
.04
.75 to .91 inclusive
.05
.92 to 1.08 inclusive
.06
and where the amount of the sale is more than one dollar and eight cents ($1.08) the
amount of the tax is computed at the rate of six percent (6%); provided, that the
amount of tax that the retailer collects from the consumer or user for the period
commencing July 1, 1990 is as follows:
Amount of Sale
Amount of Tax
$ 0.01 to $ .07 inclusive
No Tax
.08 to .21 inclusive
.01
.22 to .35 inclusive
.02
.36 to .49 inclusive
.03
.50 to .64 inclusive
.04
.65 to .78 inclusive
.05
.79 to .92 inclusive
.06
.93 to 1.07 inclusive
.07
and where the amount of the sale is more than one dollar and seven cents ($1.07) the
amount of the tax is computed at the rate of seven percent (7%).