R.I. Gen. Laws § 44-44-3 — Imposition of tax on beverage containers

There shall be levied and imposed a tax of eight cents ($0.08) on each case of beverage
containers sold by a beverage wholesaler to a beverage retailer or consumer within
this state. The tax shall be collected by the beverage wholesaler. The tax provided
for in this section shall not be levied, imposed, or collected on reusable and refillable
beverage containers.