Beverage Container & Litter Tax

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.

For tax years prior to 2024, all Rhode Island sales tax permit holders whose sales relate in whole or in part to the sales of food and/or beverages.

Passage of House Bill 5200, Substitute A, as amended, and effective January 1, 2024, eliminated the requirement of the Litter Control Tax also known as the Litter Control participation permit and permit fee for tax years beginning on or after the 2024 tax year.

For tax years prior to 2024, 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.

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 1^st each year, renewing the permit for the Calendar year beginning the following January 1^st. 

However, passage of House Bill 5200, Substitute A, as amended, and effective January 1, 2024, eliminated the requirement of the Litter Control Tax also known as the Litter Control participation permit and permit fee for tax years beginning on or after the 2024 tax year.

For tax years prior to 2024, please use the Litter Control Tax Renewal Form (LIT-REN) on the Sales & Excise Forms page.

Passage of House Bill 5200, Substitute A, as amended, and effective January 1, 2024, eliminated the requirement of the Litter Control Tax also known as the Litter Control participation permit and permit fee for tax years beginning on or after the 2024 tax year.