§ 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.
(P.L. 1989, ch. 514, § 4; P.L. 1990, ch. 317, § 1.)