§ 44-18-19. Collection of sales tax by retailer.
The retailer shall add the tax imposed by this chapter to the sale price or charge, and when added the tax constitutes a part of the price or charge, is a debt from the consumer or user to the retailer, and is recoverable at law in the same manner as other debts; provided, that the amount of tax that the retailer collects from the consumer or user is as follows:
| Amount of Sale | Amount of Tax |
| $0.01 to $ .08 inclusive | No Tax |
| .09 to .24 inclusive | .01 |
| .25 to .41 inclusive | .02 |
| .42 to .58 inclusive | .03 |
| .59 to .74 inclusive | .04 |
| .75 to .91 inclusive | .05 |
| .92 to 1.08 inclusive | .06 |
and where the amount of the sale is more than one dollar and eight cents ($1.08) the amount of the tax is computed at the rate of six percent (6%); provided, that the amount of tax that the retailer collects from the consumer or user for the period commencing July 1, 1990 is as follows:
| Amount of Sale | Amount of Tax |
| $ 0.01 to $ .07 inclusive | No Tax |
| .08 to .21 inclusive | .01 |
| .22 to .35 inclusive | .02 |
| .36 to .49 inclusive | .03 |
| .50 to .64 inclusive | .04 |
| .65 to .78 inclusive | .05 |
| .79 to .92 inclusive | .06 |
| .93 to 1.07 inclusive | .07 |
and where the amount of the sale is more than one dollar and seven cents ($1.07) the amount of the tax is computed at the rate of seven percent (7%).
History of Section.
P.L. 1947, ch. 1887, art. 2, § 17; P.L. 1951, ch. 2733, art. 2, § 1; P.L. 1952, ch.
3026, art. 2, § 1; P.L. 1953, ch. 3150, art. 2, § 1; P.L. 1954, ch. 3254, art. 2,
§ 1; P.L. 1955, ch. 3521, art. 2, § 1; P.L. 1956, ch. 3739, art. 2, § 1; G.L. 1956,
§ 44-18-19; R.P.L. 1957, ch. 44, art. 2, § 1; P.L. 1958, ch. 17, art. 7, § 1; P.L.
1964, ch. 234, § 2; P.L. 1967, ch. 179, art. 2, § 6; P.L. 1976, ch. 198, art. IV,
§ 1; P.L. 1977, ch. 200, art. 4, § 1; P.L. 1990, ch. 65, art. 14, § 1; P.L. 1991,
ch. 6, art. 4, § 1.