2018 -- S 2190

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LC003106

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2018

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A N   A C T

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

DISPOSE MATERIAL AND LITTER CONTROL PARTICIPATION PERMITTEE

     

     Introduced By: Senator Ryan W. Pearson

     Date Introduced: February 01, 2018

     Referred To: Senate Environment & Agriculture

     (by request)

It is enacted by the General Assembly as follows:

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     SECTION 1. The title of Chapter 44-44 of the General Laws entitled "Taxation of

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

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hereby amended to read as follows:

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CHAPTER 44-44

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Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation

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Permittee

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CHAPTER 44-44

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TAXATION OF BEVERAGE CONTAINERS, AND LITTER CONTROL PARTICIPATION

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PERMITTEE

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     SECTION 2. Section 44-44-3.7 of the General Laws in Chapter 44-44 entitled "Taxation

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

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hereby repealed.

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     44-44-3.7. Imposition of tax on hard-to-dispose material.

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     (a) There shall be levied and imposed a tax of five cents ($0.05) per quart (32 oz.) or five

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and 3/10th cents ($0.053) per liter on lubricating oils, ten cents ($0.10) per gallon or two and

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64/100th cents ($0.0264) per liter on antifreeze, one fourth of one cent ($.0025) per gallon or

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66/10,000ths cents ($.00066) per liter on organic solvents, and fifty cents ($.50) per tire as

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defined above. The tax shall be separately stated and collected upon the sale by the hard-to-

 

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dispose material wholesalers to a hard-to-dispose material retailer. In the case of new motor

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vehicles, a fee of three dollars ($3.00) per vehicle shall be levied and paid to the division of motor

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vehicles in conjunction with titling of the vehicle. Every hard-to-dispose material retailer selling,

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using, or otherwise consuming in this state any hard-to-dispose material is liable for the tax

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imposed by this section. Its liability is not extinguished until the tax has been paid to the state,

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except that a receipt from a hard-to-dispose material wholesaler engaging in business in this state

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or from a hard-to-dispose material wholesaler who is authorized by the tax administrator to

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collect the tax under rules and regulations that he or she may prescribe given to the hard-to-

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dispose material retailer is sufficient to relieve the hard-to-dispose material retailer from further

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liability for the tax to which the receipt refers.

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     (b) In the event that a person purchases hard-to-dispose material for its own use or

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consumption and not for resale from a hard-to-dispose material wholesaler or retailer not engaged

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in business in this state or not authorized by the tax administrator to collect the tax, that person

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shall be liable for the tax imposed by this section.

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     SECTION 3. This act shall take effect upon passage.

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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

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     This act would eliminate the tax imposed on hard-to-dispose materials such as lubricating

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oils, glycol-based antifreeze and tires used on motor vehicles.

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     This act would take effect upon passage.

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LC003106

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