Introduced By: Senator Celona
Date Introduced : January 14, 1998
It is enacted by the General Assembly as follows:
SECTION 1. Section 44-44-3 of the General Laws in Chapter 44-44 entitled "Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee" is hereby amended to read as follows:
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.
{ADD Provided, however, that the tax provided for herein shall not be levied, imposed, or collected on reusable and refillable beverage containers. ADD}
SECTION 2. This act shall take effect upon passage.
