§ 3-10-2. Export permits — Tax exemption.
Whenever a manufacturer has reason to ship any beverage out of this state and it is intended that the beverage shall be consumed beyond the borders of this state, the manufacturer may secure a shipping permit from the department of business regulation and the quantity of beverage which shall in fact be shipped out of this state and consumed beyond its borders shall not be subject to the tax imposed by this title. The department, however, is given full powers to make any investigation with respect to any shipment or shipments with a view to ascertaining whether or not the beverage securing tax exemption under this section is in fact shipped out of this state and remains permanently beyond its borders. In case any manufacturer or his or her agents, or other representatives, falsely pretend to ship beverage beyond this state for the purpose of evading the tax imposed upon that beverage by this title, his or her license issued under this title shall become void.
History of Section.P.L. 1933, ch. 2013, § 41; G.L. 1938, ch. 164, § 12; impl. am. P.L. 1939, ch. 660, § 120; G.L. 1956, § 3-10-2.
Structure Rhode Island General Laws
Chapter 3-10 - Taxation of Beverages
Section 3-10-1. - Manufacturing tax rates — Exemption of religious uses.
Section 3-10-1.1. - Alcoholic beverage floor stock tax.
Section 3-10-2. - Export permits — Tax exemption.
Section 3-10-3. - Reports and information required of manufacturers.
Section 3-10-4. - Monthly returns by manufacturers — Payment of tax.
Section 3-10-5. - Information supplemental to returns — Audit of books.
Section 3-10-6. - Orders to produce evidence or permit examination.
Section 3-10-7. - Assessment in absence of return — Interest.
Section 3-10-8. - Collection of delinquent taxes — Suspension of license.
Section 3-10-9. - Information confidential — Appeal of assessments.
Section 3-10-11. - Limit on wholesaler’s profits — Payment of excess to state.
Section 3-10-12. - Sale of distillery and winery products — Records of wholesalers.
Section 3-10-13. - Rules and regulations.
Section 3-10-14. - Brewers exempt from §§ 3-10-11 — 3-10-13.
Section 3-10-15. - Retaliatory service charge on imported beverages.
Section 3-10-16. - Reciprocal license and requirements for importation of malt beverages.
Section 3-10-17. - Tax on imported malt beverages.
Section 3-10-18. - Payment of malt beverage tax.
Section 3-10-19. - Refunds on import orders not filled.
Section 3-10-21. - Refund of taxes and service fees on lost, unmarketable, or condemned beverages.