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2017 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-18 - Sales and Use Taxes - Liability and Computation
Section 44-18-11 - Storage or use for export.
Universal Citation: RI Gen L § 44-18-11 (2017)
§ 44-18-11. Storage or use for export.
"Storage" and "use" do not include the keeping, retaining, or exercising of any right or power over tangible personal property shipped or brought into this state for the purpose of subsequently transporting the property outside of the state for use solely outside of the state, or for the purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other tangible personal property to be transported outside of the state and used solely outside of the state.
History of Section.
(P.L. 1947, ch. 1887, art. 2, § 10; G.L. 1956, § 44-18-11.)
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