Rhode Island General Laws Title 44. Taxation § 44-18-36. Property held prior to 1947--Property of nonresidents--Extension of sales tax exemptions to use tax

(1) Property held by the purchaser in this state prior to July 1, 1947.

(2) Property purchased by the user while a nonresident of this state, used outside of this state while a nonresident, and thereafter brought into the state by him or her for his or her own use. For purposes of this section, “used outside of this state” does not include the mere removal of the property from the state of purchase to this state.

(3) Property purchased at retail, upon the sale of which the purchaser would be exempt by express specification from the sales tax imposed by this chapter, had the sale been otherwise subject to the tax.