2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-34 - Excise on Motor Vehicles and Trailers
§ 44-34-4.1 - Exemptions for buses, trucks and trailers in interstate commerce.
§ 44-34-4.1 Exemptions for buses, trucks and trailers in interstate commerce. Notwithstanding any provision of the general laws to the contrary, the operation of a bus, truck, or trailer by a bus or trucking company in interstate commerce shall not be subject to the provisions of the excise tax imposed by this chapter, on the condition that the bus, truck and/or trailer is utilized exclusively in interstate commerce.
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