2019 -- S 0550

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LC000936

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2019

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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: March 14, 2019

     Referred To: Senate Environment & Agriculture

     (by request)

It is enacted by the General Assembly as follows:

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

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

hereby amended to read as follows:

CHAPTER 44-44

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

Permittee

CHAPTER 44-44

TAXATION OF BEVERAGE CONTAINERS, AND LITTER CONTROL PARTICIPATION

PERMITTEE

     SECTION 2. 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hereby repealed.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 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

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

     This act would take effect upon passage.

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LC000936

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