280-RICR-20-70-60. Refundable Deposit for Disposal of Used Batteries (version Periodic Refile, 12/20/2001 to 08/03/2018)

State of Rhode Island - Division of Taxation Sales and Use Tax Regulation SU 89-127 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.G.L. 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. R. GARY CLARK TAX ADMINISTRATOR DATE FILED: February 9, 1989 EFFECTIVE DATE: March 1, 1989