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
DATE FILED: February 9, 1989
EFFECTIVE DATE: March 1, 1989