Rhode Island General Laws Title 44. Taxation § 44-9-54. Validity of liens

(1) With respect to tangible personal property purchased at retail, as against a purchaser in the ordinary course of the seller's trade or business, unless at the time of the purchase the purchaser intends the purchase to, or knows the purchase will, hinder, evade, or defeat the collection of any tax under part 6 of chapter 9 of title 6A.

(2) With respect to a purchase money security interest, if the purchase money security interest would be prior to a conflicting security interest in the same collateral under § 6A-9-324.