R.I. Gen. Laws § 44-18-26 — Tax on retailer’s use of merchandise

If a person who gives a certificate consumes or makes any storage or use of purchased
property other than retention, demonstration, or display while holding it for sale
in the regular course of business, the storage, use, or consumption is subject to
the sales or use tax, as the case may be, as of the time the property is first stored,
used, or consumed, and the cost of the property to the purchaser is the measure of
the tax.