“Storage” includes any keeping or retention in this state, except for sale in the regular course of business or for subsequent use solely outside of this state, of tangible personal property purchased from a retailer.
R.I. Gen. Laws § 44-18-9
“Storage” defined
P.L. 1947, ch. 1887, art. 2, § 8; G.L. 1956, § 44-18-9.
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.