R.I. Gen. Laws § 44-4-10 — Persons to whom tangible personalty taxed — Place of taxation

(a) The fixtures enumerated in § 44-4-3, all motors, machines, equipment, fixtures and tools of all sorts however propelled,
in any factory, machine shop, print works, manufacturing, or other establishment of
any kind, and all livestock and farming tools on farms; all fixtures, tools, machinery,
livestock, farming tools, goods, wares, merchandise, and all other tangible personal
property except manufacturer’s inventory as defined in § 44-3-3 situated in or upon any place for sale of property, store, office, shop, mine, quarry,
farm, place of storage, manufactory, warehouse, or dwelling house belonging to any
person, partnership, corporation, joint stock company, or association, shall be taxed
to the person, partnership, corporation, joint stock company, or association in the
town or city where the property is situated as defined in § 44-4-24.
(b)(1) All tangible personal property described in this section belonging to any person under
guardianship or held in trust or otherwise by an executor, administrator, or trustee
shall be taxed to the guardian, executor, administrator, or trustee in the town where
the property is situated as defined in § 44-4-24.
(2) If any tangible personal property described in this section located in any town or
city shall belong to any person, partnership, corporation, joint stock company, or
association unknown to the assessors, it shall be taxed to the owner, a person unknown
to the assessors, and the collector may distrain and sell the property in the same
manner as provided in chapters 8 and 9 of this title;
(3) Provided, that if any tangible personal property described in this section located
in any town or city and belonging to any person, co-partnership, corporation, joint
stock company, or association unknown to the assessors is in possession or custody
of any agent, consignee, or other person or persons acting in a contractual representative
capacity for the owner unknown to the assessors, it shall be taxed to the agent, consignee,
or other representative, and the agent, consignee, or other representative is personally
liable for the tax assessed against him or her on the property in his or her possession
or custody owned as described in this section and, shall have a lien on the property
of the person unknown to the assessors for the tax paid on the unknown person’s property;
(c) Provided, further, that nothing in this chapter shall be construed to impose any tax
upon manufactured property owned by nonresidents and brought into this state temporarily
to be finished and returned to the owner. Persons, partnerships, corporations, joint
stock companies, or associations, residing or located in this state, and owning tangible
personal property located in and taxed in any other state shall not be taxed for this
property in this state.