§ 44-20-53. Direct tax on consumer. 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.
History of Section. (P.L. 1939, ch. 663, § 39; P.L. 1956, ch. 3635, § 1; G.L. 1956, § 44-20-53; P.L. 1968, ch. 263, art. 8, § 13.)