2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-18 - Sales and Use Taxes – Liability and Computation
§ 44-18-40 - Exemption for buses, trucks and trailers in interstate commerce.

SECTION 44-18-40

   § 44-18-40  Exemption for buses, trucks and trailers in interstate commerce. – Notwithstanding any provision of the general laws to the contrary, the purchase, rental or lease of a bus, truck, or trailer by a bus or trucking company is not subject to the provisions of the sales and use taxes imposed by this chapter on the condition that the bus, truck and/or trailer is utilized exclusively in interstate commerce.

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