Rhode Island General Laws Title 44. Taxation § 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.