Rhode Island · Through site files published 2025-08-13 · Newer source version available

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

Where this section sits in the code

Title 44 Taxation
Chapter 20 Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products

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.

Collected 2026-09-05T20:00:29Z. Source file · JSON

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