R.I. Gen. Laws § 44-44-3.7 — Imposition of tax on hard-to-dispose material

(a) There shall be levied and imposed a tax of ten cents ($0.10) per quart (32 oz.) or
ten and 6/10 cents ($0.106) per liter on lubricating oils, twenty cents ($0.20) per
gallon or five and 28/100th cents ($0.0528) per liter on antifreeze, one half cent
($0.005) per gallon or one hundred thirty two thousandths ($0.00132) per liter on
organic solvents, and one dollar ($1.00) per tire as defined above. The tax shall
be separately stated and collected upon the sale by the hard-to-dispose material wholesalers
to a hard-to-dispose material retailer. In the case of new motor vehicles, a fee of
six dollars ($6.00) per vehicle shall be levied and paid to the division of motor
vehicles in conjunction with titling of the vehicle. Every hard-to-dispose material
retailer selling, using, or otherwise consuming in this state any hard-to-dispose
material is liable for the tax imposed by this section. Its liability is not extinguished
until the tax has been paid to the state, except that a receipt from a hard-to-dispose
material wholesaler engaging in business in this state or from a hard-to-dispose material
wholesaler who is authorized by the tax administrator to collect the tax under rules
and regulations that he or she may prescribe given to the hard-to-dispose material
retailer is sufficient to relieve the hard-to-dispose material retailer from further
liability for the tax to which the receipt refers.
(b) In the event that a person purchases hard-to-dispose material for its own use or consumption
and not for resale from a hard-to-dispose material wholesaler or retailer not engaged
in business in this state or not authorized by the tax administrator to collect the
tax, that person shall be liable for the tax imposed by this section.