{"data":{"id":"us-ri/r.i.-gen.-laws-44-44-3","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-44-3","heading":"Imposition of tax on beverage containers.","body":"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.","path":["Title 44 Taxation","Chapter 44 Taxation of Beverage Containers and Hard-To-Dispose Material"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-44/44-44-3.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:36Z","sha256":"ff7e79a7e57e8e879ae2611876ab67f35aaa2d9c941f60c260109109bb0724a4","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-44-2","next":"us-ri/r.i.-gen.-laws-44-44-3.1"},"notice":"GroundRules: Original legal text. Not legal advice."}