Title 44
Taxation

Chapter 44
Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee

§ 44-44-2. Definitions. [Effective until January 1, 2024.]

As used in this chapter:

(1) “Beverage” means all non-alcoholic drinks for human consumption, except milk but including beer and other malt beverages.

(2) “Beverage container” means any sealable bottle, can, jar, or carton which contains a beverage.

(3) “Beverage retailer” means any person who engages in the sale of a beverage container to a consumer within the state of Rhode Island, including any operator of a vending machine.

(4) “Beverage wholesaler” means any person who engages in the sale of beverage containers to beverage retailers in this state, including any brewer, manufacturer, or bottler who engages in those sales.

(5) “Case” means:

(i) Forty-eight (48) beverage containers sold or offered for sale within this state when each beverage container has a liquid capacity of seven (7) fluid ounces or less;

(ii) Twenty-four (24) beverage containers sold or offered for sale within this state when each beverage container has a liquid capacity in excess of seven (7) fluid ounces but less than or equal to sixteen and nine tenths (16.9) fluid ounces;

(iii) Twelve (12) beverage containers sold or offered for sale within this state when each beverage container has a liquid capacity in excess of sixteen and nine tenths (16.9) fluid ounces but less than thirty-three and nine tenths (33.9) fluid ounces; and

(iv) Six (6) beverage containers sold or offered for sale within this state when each beverage container has a liquid capacity of thirty-three and nine tenths (33.9) fluid ounces or more.

(6) A permit issued in accordance with § 44-44-3.1(1) is called a Class A permit.

(7) A permit issued in accordance with § 44-44-3.1(2) is called a Class B permit.

(8) A permit issued in accordance with § 44-44-3.1(3) is called a Class C permit.

(9) A permit issued in accordance with § 44-44-3.1(4) is called a Class D permit.

(10) A permit issued in accordance with § 44-44-3.1(5) is called a Class E permit.

(11) “Consumer” means any person who purchases a beverage in a beverage container for use or consumption with no intent to resell that filled beverage container.

(12) “Gross receipts” means those receipts reported for each location to the tax administrator included in the measure of tax imposed under chapter 18 of this title, as amended. For those persons having multiple locations’ receipts reported to the tax administrator the “gross receipts” to be aggregated shall be determined by each individual sales tax permit number. The term gross receipts shall be computed without deduction for retail sales of items in activities other than those which this state is prohibited from taxing under the constitution of the United States.

(13) “Hard-to-dispose material” is as defined in § 37-15.1-3.

(14) “Hard-to-dispose material retailer” means any person who engages in the retail sale of hard-to-dispose material (as defined in § 37-15.1-3) in this state.

(15) “Hard-to-dispose material wholesaler” means any person, wherever located, who engages in the sale of hard-to-dispose material (as defined in § 37-15.1-3) to customers for sale in this state (including manufacturers, refiners, and distributors and retailers), and to other persons as defined above.

(16) “New vehicle” means any mode of transportation for which a certificate of title is required pursuant to title 31 and for which a certificate of title has not been previously issued in this state or any other state or country.

(17) “Organic solvent” is as defined in § 37-15.1-3.

(18) “Person” means any natural person, corporation, partnership, joint venture, association, proprietorship, firm, or other business entity.

(19) “Prior calendar year” means the period beginning with January 1 and ending with December 31 immediately preceding the permit application due date.

(20) “Qualifying activities” means selling or offering for retail sale food or beverages for immediate consumption and/or packaged for sale on a take out or to go basis regardless of whether or not the items are subsequently actually eaten on or off the vendor’s premises.

(21) “Vending machine” means a self-contained automatic device that dispenses for sale foods, beverages, or confection products.

§ 44-44-2. Definitions. [Effective January 1, 2024.]

As used in this chapter:

(1) “Beverage” means all non-alcoholic drinks for human consumption, except milk but including beer and other malt beverages.

(2) “Beverage container” means any sealable bottle, can, jar, or carton which contains a beverage.

(3) “Beverage retailer” means any person who engages in the sale of a beverage container to a consumer within the state of Rhode Island, including any operator of a vending machine.

(4) “Beverage wholesaler” means any person who engages in the sale of beverage containers to beverage retailers in this state, including any brewer, manufacturer, or bottler who engages in those sales.

(5) “Case” means:

(i) Forty-eight (48) beverage containers sold or offered for sale within this state when each beverage container has a liquid capacity of seven (7) fluid ounces or less;

(ii) Twenty-four (24) beverage containers sold or offered for sale within this state when each beverage container has a liquid capacity in excess of seven (7) fluid ounces but less than or equal to sixteen and nine tenths (16.9) fluid ounces;

(iii) Twelve (12) beverage containers sold or offered for sale within this state when each beverage container has a liquid capacity in excess of sixteen and nine tenths (16.9) fluid ounces but less than thirty-three and nine tenths (33.9) fluid ounces; and

(iv) Six (6) beverage containers sold or offered for sale within this state when each beverage container has a liquid capacity of thirty-three and nine tenths (33.9) fluid ounces or more.

(6) “Consumer” means any person who purchases a beverage in a beverage container for use or consumption with no intent to resell that filled beverage container.

(7) “Hard-to-dispose material” is as defined in § 37-15.1-3.

(8) “Hard-to-dispose material retailer” means any person who engages in the retail sale of hard-to-dispose material (as defined in § 37-15.1-3) in this state.

(9) “Hard-to-dispose material wholesaler” means any person, wherever located, who engages in the sale of hard-to-dispose material (as defined in § 37-15.1-3) to customers for sale in this state (including manufacturers, refiners, and distributors and retailers), and to other persons as defined above.

(10) “New vehicle” means any mode of transportation for which a certificate of title is required pursuant to title 31 and for which a certificate of title has not been previously issued in this state or any other state or country.

(11) “Organic solvent” is as defined in § 37-15.1-3.

(12) “Person” means any natural person, corporation, partnership, joint venture, association, proprietorship, firm, or other business entity.

(13) “Vending machine” means a self-contained automatic device that dispenses for sale foods, beverages, or confection products.