R.I. Gen. Laws § 44-18-36 — Property held prior to 1947 — Property of nonresidents — Extension of sales tax exemptions to use tax

The storage, use, or other consumption in this state of the following is also exempted
from the use tax:
(1) Property held by the purchaser in this state prior to July 1, 1947.
(2) Property purchased by the user while a nonresident of this state, used outside of
this state while a nonresident, and thereafter brought into the state by him or her
for his or her own use. For purposes of this section, “used outside of this state”
does not include the mere removal of the property from the state of purchase to this
state.
(3) Property purchased at retail, upon the sale of which the purchaser would be exempt
by express specification from the sales tax imposed by this chapter, had the sale
been otherwise subject to the tax.