R.I. Gen. Laws § 44-18-11 — Storage or use for export

“Storage” and “use” do not include the keeping, retaining, or exercising of any right
or power over tangible personal property shipped or brought into this state for the
purpose of subsequently transporting the property outside of the state for use solely
outside of the state, or for the purpose of being processed, fabricated, or manufactured
into, attached to, or incorporated into other tangible personal property to be transported
outside of the state and used solely outside of the state.