All taxes paid in pursuance of this chapter are conclusively presumed to be a direct tax on the retail consumer, pre-collected for the purpose of convenience and facility only.
R.I. Gen. Laws § 44-20-53
Direct tax on consumer
Applied in 1 court decision — leading case 296 F. Supp. 2d 153 - Narragansett Indian Tribe of Rhode Island v. Rhode Island (2003)
Most recently applied in 296 F. Supp. 2d 153 - Narragansett Indian Tribe of Rhode Island v. Rhode Island (December 2003)
P.L. 1939, ch. 663, § 39; P.L. 1956, ch. 3635, § 1; G.L. 1956, § 44-20-53; P.L. 1968, ch. 263, art. 8, § 13.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.