2016 -- H 7724

========

LC004945

========

     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2016

____________

A N   A C T

RELATING TO TAXATION -- TAXATION OF BEVERAGE CONTAINERS, HARD-TO-

DISPOSE MATERIAL AND LITTER CONTROL PARTICIPATION PERMITTEE

     Introduced By: Representatives Lancia, Chippendale, Costa, Nardolillo, and Filippi

     Date Introduced: February 24, 2016

     Referred To: House Finance

     It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-44-3.7 of the General Laws in Chapter 44-44 entitled "Taxation

of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee" is

hereby repealed.

     44-44-3.7. Imposition of tax on hard-to-dispose material. -- (a) There shall be levied

and imposed a tax of five cents ($0.05) per quart (32 oz.) or five and 3/10th cents ($0.053) per

liter on lubricating oils, ten cents ($0.10) per gallon or two and 64/100th cents ($0.0264) per liter

on antifreeze, one fourth of one cent ($.0025) per gallon or 66/10,000ths cents ($.00066) per liter

on organic solvents, and fifty cents ($.50) 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 three dollars ($3.00) 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.

     SECTION 2. This act shall take effect upon passage.

========

LC004945

========

LC004945 - Page 2 of 3

EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- TAXATION OF BEVERAGE CONTAINERS, HARD-TO-

DISPOSE MATERIAL AND LITTER CONTROL PARTICIPATION PERMITTEE

***

     This act would repeal the imposition of the tax on hard-to-dispose material.

     This act would take effect upon passage.

========

LC004945

========

LC004945 - Page 3 of 3