Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 21 - Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21)
Section 280-RICR-20-70-21.10 - Parts Purchased by Lessors

The sales and use tax does not apply to parts or accessories purchased by lessors of tangible personal property for installation therein or thereon for the purpose of keeping such rented or leased property in usable condition, provided the sales tax is collected on the entire rental or lease charges paid by the lessees of such property.