Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 26 - Stone Cutters and Engravers (280-RICR-20-70-26)
Section 280-RICR-20-70-26.5 - Stonecutters and Monument Workers

A. These industries are considered as being primarily engaged in the production of tangible personal property for retail sale. Therefore, the sales tax will apply to the total sales price of the units produced for sale.

B. The addition of a name, date or inscription on property already owned by the customer is considered to be a service and as such no tax will be passed on to the customer on the charge for such service. The monument worker should pay a tax as a consumer on materials used in performing a service of this nature.