Rhode Island – Beverage Containers Tax

SALT Report 1577 – The Rhode Island General Assembly recently passed legislation that amends the Beverage Container Tax Law. Effective July 1, 2012, the beverage container tax is expanded to include all non-alcoholic beverages for human consumption, except milk, but including beer and other malt beverages.
The tax formerly applied only to carbonated soft drinks, soda water, mineral water, bottled water, beer and other malt beverages. The new law expands the tax to include sports drinks, iced teas, iced coffees, and the like.
The beverage container tax will remain at $0.04 per case, and is levied on each case of beverage containers sold by a beverage wholesaler. The tax should be collected and remitted to the Tax Division by the wholesaler.
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