Beverage Container & Litter Tax

Beverage Container Tax

The Beverage Container Tax is imposed on each case of beverage containers sold by a beverage wholesaler to a beverage retailer or consumer in this State.

Beverage Container Tax Frequently Asked Questions

Beverage Container Tax is imposed on all beverage wholesaler who is the importer / seller of the beverage on record.

A beverage container tax of eight cents ($0.08) per case is imposed on each case of beverage containers. Rate is imposed on any sealable bottle, can, jar or carton that contains all non-alcoholic drinks for human consumption, except milk, but including beer and other malt beverages.

Licensed distributors must file a monthly return on or before the 25th day of each month declaring all the containers sold.

Please use the Beverage Container Tax Form (BCT) on the Sales & Excise Forms page.

Litter Control Tax

The Litter Control Tax is imposed on all Rhode Island sales tax permit holders whose sales relate in whole or in part to the taxable sales of food and/or beverages.

Litter Control Tax Frequently Asked Questions

All Rhode Island sales tax permit holders whose sales relate in whole or in part to the taxable sales of food and/or beverages.

The permits are issued in different classes (A, B, C, D, E) depending upon the retailer's gross receipts at each location for the prior calendar year. The applicable fee for each class of permit is shown in the table below.

Gross Receipts  Class Fee
$0 to less than $50,000  A $ 25
$50,000 to less than $100,000  B $ 35
$100,000 to less than $400,000  C $ 75
$400,000 to less than $1,000,00  D $100
$1,000,000 or more  E $125 Per million dollars or fraction thereof
Vending machine sales V $25 Per vending machine

If the gross receipts for the prior calendar year exceed $1,000,000, the permit fee is $125 per million and fraction thereof.

Litter permit is renewable every year. Renewal application and payment are due by August 1st each year, renewing the permit for the Calendar year beginning the following January 1st

Please use the Litter Control Tax Renewal Form (LIT-REN) on the Sales & Excise Forms page.

Resources for Beverage Container Tax

Statute: R.I. Gen. Laws § 44-44-3

Regulation: RI Regulation 280-RICR-20-45-2

 

Resources for Litter Control Tax

Statute: R.I. Gen. Laws § 44-44-2

Regulation: RI Regulation 280-RICR-20-45-1

 

Contact Us

Excise Tax Section
Email:  Tax.Excise@tax.ri.gov
Phone:  401.574.8955
Fax:  401.574.8914