R.I. Gen. Laws § 44-18-30a — Exemption or credit where sales or use taxes were paid in other jurisdictions

(a) The use tax provisions of this chapter do not apply in respect to the use, storage,
or consumption in this state of tangible personal property purchased at retail sale
outside the state where the purchaser has paid a sales or use tax equal to or greater
than the amount imposed by this chapter in another taxing jurisdiction, the proof
of payment of the tax to be according to rules and regulations made by the tax administrator.
If the amount of tax paid in another taxing jurisdiction is not equal to or greater
than the amount of tax imposed by this chapter, then the purchaser pays to the tax
administrator an amount sufficient to make the tax paid in the other taxing jurisdiction
and in this state equal to the amount imposed by this chapter.
(b) The use tax provisions of this chapter do not apply in respect to the use, storage,
or consumption in this state of a motor vehicle purchased in this state where the
purchaser is a member of the armed forces of the United States on active duty who
is stationed outside Rhode Island in compliance with military or naval orders and
where the purchaser has paid a sales or use tax equal to or greater than the amount
imposed by this chapter in another taxing jurisdiction, the proof of payment of the
tax to be according to rules and regulations made by the tax administrator. If the
amount of tax paid in another taxing jurisdiction is not equal to or greater than
the amount of tax imposed by this chapter, then the purchaser pays to the tax administrator
an amount sufficient to make the tax paid in the other taxing jurisdiction and in
this state equal to the amount imposed by this chapter.