The storage, use, or other consumption in this state of property, the gross receipts from the sale of which are required to be included in the measure of the sales tax, is exempted from the use tax.
R.I. Gen. Laws § 44-18-34
Exemption from use tax of property subject to sales tax
P.L. 1947, ch. 1887, art. 2, § 34; G.L. 1956, § 44-18-34.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.