R.I. Gen. Laws § 44-18-8 — Retail sale or sale at retail defined

A “retail sale” or “sale at retail” means any sale, lease, or rentals of tangible
personal property, prewritten computer software delivered electronically or by load
and leave, vendor-hosted prewritten computer software, specified digital products,
or services as defined in § 44-18-7.3 for any purpose other than resale, sublease, or subrent in the regular course of
business. The sale of tangible personal property to be used for purposes of rental
in the regular course of business is considered to be a sale for resale. In regard
to telecommunications service as defined in § 44-18-7(9), retail sale does not include the purchase of telecommunications service by a telecommunications
provider from another telecommunication provider for resale to the ultimate consumer;
provided, that the purchaser submits to the seller a certificate attesting to the
applicability of this exclusion, upon receipt of which the seller is relieved of any
tax liability for the sale.