Rhode Island General Laws

R.I. Gen. Laws § 44-20-53 (2026)

Direct tax on consumer

✓ current as of July 2026

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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.

Notes of Decisions

Cited in 3 cases, 1975–2005 · leading case: Narragansett Indian Tribe of Rhode Island v. Rhode Island, 296 F. Supp. 2d 153 (D.R.I. 2003).

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Narragansett Indian Tribe of Rhode Island v. Rhode Island, 296 F. Supp. 2d 153 (D.R.I. 2003). · cites it 6× “The State contends that a literal reading of Rhode Island’s , Cigarette Tax Scheme makes plain that the legislature intended to place the legal incidence of the Cigarette Tax on the consumer.”

Daniels Tobacco Co. Inc. v. Norberg, 335 A.2d 636 (R.I. 1975). “The taxpayer argues that unlike §44-20-12(2) (3) which levies a tax on tobacco products, §44-20-12(1) does not make a distributor liable for the imposition of the cigarette tax, and that furthermore §44-20-53 states that cigarette taxes are a direct tax on the consumer,…”

Narragansett Indian v. State of Rhode Islan, 449 F.3d 16 (1st Cir. 2005). · cites it 3× “See R.I. Gen. Laws § 44-20-53 ("All taxes paid in pursuance of this chapter are conclusively presumed to be a direct tax upon the retail consumer, precollected for the purpose of convenience and facility only.”

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