Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-18-34 — Exemption from use tax of property subject to sales tax

The storage, use, or other consumption in this state of property, the gross receipts
from the sale of which are required to be included in the measure of the sales tax,
is exempted from the use tax.

Last amended: History of Section. P.L. 1947, ch. 1887, art. 2, Â§ 34; G.L. 1956, Â§ 44-18-34.

Source: official text