R.I. Gen. Laws § 44-72-5 — Exemptions

This chapter does not supersede any applicable exemption in the general or public
laws. In no case shall this chapter apply to, or any tax therefrom be assessed against,
any properties or buildings that are rented or were rented for a period of more than
one hundred eighty-three (183) days during the prior taxable year and subject to the
provisions of chapter 18 of title 34 or any properties or buildings that are rented or were rented and are subject to
tax pursuant to chapter 18 of this title.