Rhode Island General Laws Title 44. Taxation § 44-44-2. Definitions

(1) “ Beverage” means all non-alcoholic drinks for human consumption, except milk but including beer and other malt beverages.

(2) “ Beverage container” means any sealable bottle, can, jar, or carton which contains a beverage.

(3) “ Beverage retailer” means any person who engages in the sale of a beverage container to a consumer within the state of Rhode Island, including any operator of a vending machine.

(4) “ Beverage wholesaler” means any person who engages in the sale of beverage containers to beverage retailers in this state, including any brewer, manufacturer, or bottler who engages in those sales.

(5) “ Case” means:

(6) “ Consumer” means any person who purchases a beverage in a beverage container for use or consumption with no intent to resell that filled beverage container.

(7) “Hard-to-dispose material” is as defined in § 37-15.1-3.

(8) “ Hard-to-dispose material retailer” means any person who engages in the retail sale of hard-to-dispose material (as defined in § 37-15.1-3) in this state.

(9) “ Hard-to-dispose material wholesaler” means any person, wherever located, who engages in the sale of hard-to-dispose material (as defined in § 37-15.1-3) to customers for sale in this state (including manufacturers, refiners, and distributors and retailers), and to other persons as defined above.

(10) “ New vehicle” means any mode of transportation for which a certificate of title is required pursuant to title 31 and for which a certificate of title has not been previously issued in this state or any other state or country.

(11) “Organic solvent” is as defined in § 37-15.1-3.

(12) “ Person” means any natural person, corporation, partnership, joint venture, association, proprietorship, firm, or other business entity.

(13) “ Vending machine” means a self-contained automatic device that dispenses for sale foods, beverages, or confection products.