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.
Direct tax on consumer
R.I. Gen. Laws § 44-20-53., under Chapter 44-20 Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products.
R.I. Gen. Laws § 44-20-53.