The retailer shall add the tax imposed by this chapter to the sale price or charge, and when added the tax constitutes a part of the price or charge, is a debt from the consumer or user to the retailer, and is recoverable at law in the same manner as other debts; provided, that the amount of tax that the retailer collects from the consumer or user is as follows:

Amount of Sale Amount of Tax
$0.01 to $ .08 inclusive No Tax
.09 to .24 inclusive .01
.25 to .41 inclusive .02
.42 to .58 inclusive .03
.59 to .74 inclusive .04
.75 to .91 inclusive .05
.92 to 1.08 inclusive .06

and where the amount of the sale is more than one dollar and eight cents ($1.08) the amount of the tax is computed at the rate of six percent (6%); provided, that the amount of tax that the retailer collects from the consumer or user for the period commencing July 1, 1990 is as follows:

Amount of Sale Amount of Tax
$ 0.01 to $ .07 inclusive No Tax
.08 to .21 inclusive .01
.22 to .35 inclusive .02
.36 to .49 inclusive .03
.50 to .64 inclusive .04
.65 to .78 inclusive .05
.79 to .92 inclusive .06
.93 to 1.07 inclusive .07

and where the amount of the sale is more than one dollar and seven cents ($1.07) the amount of the tax is computed at the rate of seven percent (7%).

History of Section.
P.L. 1947, ch. 1887, art. 2, § 17; P.L. 1951, ch. 2733, art. 2, § 1; P.L. 1952, ch. 3026, art. 2, § 1; P.L. 1953, ch. 3150, art. 2, § 1; P.L. 1954, ch. 3254, art. 2, § 1; P.L. 1955, ch. 3521, art. 2, § 1; P.L. 1956, ch. 3739, art. 2, § 1; G.L. 1956, § 44-18-19; R.P.L. 1957, ch. 44, art. 2, § 1; P.L. 1958, ch. 17, art. 7, § 1; P.L. 1964, ch. 234, § 2; P.L. 1967, ch. 179, art. 2, § 6; P.L. 1976, ch. 198, art. IV, § 1; P.L. 1977, ch. 200, art. 4, § 1; P.L. 1990, ch. 65, art. 14, § 1; P.L. 1991, ch. 6, art. 4, § 1.