R.I. Gen. Laws § 44-18-40 — Exemption for buses, trucks and trailers in interstate commerce

(a) Notwithstanding any provision of the general laws to the contrary, the purchase, rental
or lease of a truck, or trailer by a trucking company is not subject to the provisions
of the sales and use taxes imposed by this chapter on the condition that the truck
and/or trailer is utilized exclusively in interstate commerce.
(b) Notwithstanding any provision of the law or regulation to the contrary, the operation
of a bus by a bus company in interstate commerce shall not be subject to the provisions
of the sales and use tax imposed by this chapter, on the condition that the bus is
used eighty percent (80%) or more of the time in interstate commerce and provided
that the bus company shall provide a properly executed affidavit attesting to the
fact that the bus is used no less than eighty percent (80%) of the time in interstate
commerce.