R.I. Gen. Laws § 44-18.1-3 — State and local tax bases

Through December 31, 2005, if a member state has local jurisdictions that levy a sales
or use tax, all local jurisdictions in the state shall have a common tax base. After
December 31, 2005, the tax base for local jurisdictions shall be identical to the
state tax base unless otherwise prohibited by federal law. This section does not apply
to sales or use taxes levied on the retail sale or transfer of motor vehicles, aircraft,
watercraft, modular homes, manufactured homes, or mobile homes.