R.I. Gen. Laws § 44-3-3.1 — Exemption of office equipment used for manufacturing or commercial purposes

(a) The city or town council of any municipality may by ordinance wholly or partially
exempt from taxation for a period of up to twenty-five (25) years any items of office
equipment, which include, but are not limited to, computers, telephone equipment,
and any other items of personal property used in an office and/or any leasehold improvements
which are not exempt and are used for manufacturing or commercial purposes and may
by ordinance establish the procedures for taxpayers to avail themselves of the benefit
of any exemption permitted under this section.
(b) Nothing in this section shall be deemed to permit the exemption provided in this section
to be available to any manufacturing or commercial business relocating from one city
or town within the state to another.