R.I. Gen. Laws § 44-18-25 — Presumption that sale is for storage, use, or consumption — Resale certificate

It is presumed that all gross receipts are subject to the sales tax, and that the
use of all tangible personal property, or prewritten computer software delivered electronically
or by load and leave, or vendor-hosted prewritten computer software, or specified
digital products, or services as defined in § 44-18-7.3, are subject to the use tax, and that all tangible personal property, or prewritten
computer software delivered electronically or by load and leave, or vendor-hosted
prewritten computer software, or specified digital products, or services as defined
in § 44-18-7.3, sold or in processing or intended for delivery or delivered in this state is sold
or delivered for storage, use, or other consumption in this state, until the contrary
is established to the satisfaction of the tax administrator. The burden of proving
the contrary is upon the person who makes the sale and the purchaser, unless the person
who makes the sale takes from the purchaser a certificate to the effect that the purchase
was for resale. The certificate shall contain any information and be in the form that
the tax administrator may require.