Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-44-2 — Definitions
As used in this chapter:
(1) âBeverageâ means all non-alcoholic drinks for human consumption, except milk but including
beer and other malt beverages.
(2) âBeverage containerâ means any sealable bottle, can, jar, or carton which contains
a beverage.
(3) âBeverage retailerâ means any person who engages in the sale of a beverage container
to a consumer within the state of Rhode Island, including any operator of a vending
machine.
(4) âBeverage wholesalerâ means any person who engages in the sale of beverage containers
to beverage retailers in this state, including any brewer, manufacturer, or bottler
who engages in those sales.
(5) âCaseâ means:
(i) Forty-eight (48) beverage containers sold or offered for sale within this state when
each beverage container has a liquid capacity of seven (7) fluid ounces or less;
(ii) Twenty-four (24) beverage containers sold or offered for sale within this state when
each beverage container has a liquid capacity in excess of seven (7) fluid ounces
but less than or equal to sixteen and nine tenths (16.9) fluid ounces;
(iii) Twelve (12) beverage containers sold or offered for sale within this state when each
beverage container has a liquid capacity in excess of sixteen and nine tenths (16.9)
fluid ounces but less than thirty-three and nine tenths (33.9) fluid ounces; and
(iv) Six (6) beverage containers sold or offered for sale within this state when each beverage
container has a liquid capacity of thirty-three and nine tenths (33.9) fluid ounces
or more.
(6) âConsumerâ means any person who purchases a beverage in a beverage container for use
or consumption with no intent to resell that filled beverage container.
(7) âHard-to-dispose materialâ is as defined in § 37-15.1-3.
(8) âHard-to-dispose material retailerâ means any person who engages in the retail sale
of hard-to-dispose material (as defined in § 37-15.1-3) in this state.
(9) âHard-to-dispose material wholesalerâ means any person, wherever located, who engages
in the sale of hard-to-dispose material (as defined in § 37-15.1-3) to customers for sale in this state (including manufacturers, refiners, and distributors
and retailers), and to other persons as defined above.
(10) âNew vehicleâ means any mode of transportation for which a certificate of title is
required pursuant to title 31 and for which a certificate of title has not been previously
issued in this state or any other state or country.
(11) âOrganic solventâ is as defined in § 37-15.1-3.
(12) âPersonâ means any natural person, corporation, partnership, joint venture, association,
proprietorship, firm, or other business entity.
(13) âVending machineâ means a self-contained automatic device that dispenses for sale
foods, beverages, or confection products.
Source: official text