R.I. Gen. Laws § 44-18.1-9 — State and local tax rates

(A) No member state shall have multiple state sales and use tax rates on items of personal
property or services after December 31, 2005, except that a member state may impose
a single additional rate, which may be zero, on food and food ingredients and drugs
as defined by state law pursuant to the Agreement.
(B) A member state that has local jurisdictions that levy a sales or use tax shall not
have more than one local sales tax rate or more than one local use tax rate per local
jurisdiction. If the local jurisdiction levies both a sales tax and use tax, the local
rates must be identical.
(C) The provisions of this section do not apply to sales or use taxes levied on electricity,
piped natural or artificial gas, or other heating fuels delivered by the seller, or
the retail sale or transfer of motor vehicles, aircraft, watercraft, modular homes,
manufactured homes, or mobile homes.