TITLE 44
Taxation

CHAPTER 44-44
Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee

SECTION 44-44-3


§ 44-44-3. Imposition of tax on beverage containers.

There shall be levied and imposed a tax of four cents ($0.04) on each case of beverage containers sold by a beverage wholesaler to a beverage retailer or consumer within this state. The tax shall be collected by the beverage wholesaler. The tax provided for in this section shall not be levied, imposed, or collected on reusable and refillable beverage containers.

History of Section.
(P.L. 1984, ch. 251, § 4; P.L. 1988, ch. 241, § 2; P.L. 1998, ch. 86, § 1; P.L. 1998, ch. 377, § 1.)