Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-20-53 — Direct tax on consumer

All taxes paid in pursuance of this chapter are conclusively presumed to be a direct
tax on the retail consumer, pre-collected for the purpose of convenience and facility
only.

Last amended: History of Section. P.L. 1939, ch. 663, Â§ 39; P.L. 1956, ch. 3635, Â§ 1; G.L. 1956, Â§ 44-20-53; P.L. 1968, ch. 263, art. 8, Â§ 13.

Source: official text