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.
Amendment history
History of Section. P.L. 1984, ch. 251, § 4; P.L. 1988, ch. 241, § 2; P.L. 1989, ch. 264, § 1; P.L. 1989, ch. 514, § 3; P.L. 1999, ch. 354, § 37; P.L. 2008, ch. 9, art. 6, § 1; P.L. 2012, ch. 241, art. 21, § 9; P.L. 2023, ch. 79, art. 4, § 6, effective January 1, 2024.
Source: view the official text
In this chapter (27 sections)
- 44-44-1 · Purpose
- 44-44-2 · Definitions
- 44-44-3 · Imposition of tax on beverage containers
- 44-44-3.1 · [Repealed.]
- 44-44-3.2 · [Repealed.]
- 44-44-3.3 · [Repealed.]
- 44-44-3.4 · [Repealed.]
- 44-44-3.5 · [Repealed.]
- 44-44-3.6 · Exemption
- 44-44-3.7 · Imposition of tax on hard-to-dispose material
- 44-44-3.8 · Hard-to-dispose material control and recycling oversight…
- 44-44-4 · Filing of returns and extensions of time for filing returns
- 44-44-4.1 · Penalties on delinquent payments
- 44-44-7 · Collection powers
- 44-44-8 · Records required â Inspection of records
- 44-44-9 · Repealed
- 44-44-10 · Deposit of moneys
- 44-44-13 · Contingency provision
- 44-44-16 · Rules and regulations â Forms
- 44-44-17 · Deficiency determination â Determination without return
- 44-44-18 · Notice of determination
- 44-44-18.1 · Pecuniary penalties for deficiencies
- 44-44-19 · Payment of refunds
- 44-44-20 · Hearing on application
- 44-44-21 · Judicial review
- 44-44-22 · Information confidential
- 44-44-23 · Severability