Refundable Deposit for Disposal of Used Batteries (280-RICR-20-70-60)
This regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for sales tax liability for the refundable deposit for disposal of used batteries.
This regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18, R.I. Gen. Laws §§ 44-1-4, 44-18-1 and 44-19-33. Additionally these regulations have been prepared in accordance with the requirements of R.I. Gen. Laws Chapter 42-35 - Rhode Island Administrative Procedures Act.
The terms and provisions of these rules and regulations shall be liberally construed to permit the Department of Revenue to effectuate the purposes of R.I. Gen. Laws Chapter 44-18 and other applicable state laws and regulations.
If any provision of these rules and regulations, or the application thereof to any person or circumstances, is held invalid by a court of competent jurisdiction, the validity of the remainder of the rules and regulations shall not be affected thereby.
60.5 Refundable Deposit for Disposal of Used Batteries
Refundable battery deposits collected by a retailer and held in trust for the state in accordance with R.I. Gen. Laws § 23-60-3 are not part of the selling price of an item sold and therefore are not subject to the tax provided that such charge is separately stated on the invoice.
|Title||280||Department of Revenue|
|Chapter||20||Division of Taxation|
|Subchapter||70||Sales and Use Tax|
|Part||60||Refundable Deposit for Disposal of Used Batteries (280-RICR-20-70-60)|
|Type of Filing||Direct Final Amendment|
Regulation Authority :
R.I. Gen. Laws Chapters 4-18 and 44-19
Purpose and Reason :
This regulation implements R.I. Gen. Laws Chapter 44-18 of the Rhode Island General Laws. This regulation provides for sales tax liability for the refundable deposit for disposal of used batteries.