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., under Chapter 44-18 Sales and Use Taxes — Liability and Computation.
R.I. Gen. Laws § 44-18-34.
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.