Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 40 - Commercial Fisherman and Fishing Vessels (280-RICR-20-70-40)
Section 280-RICR-20-70-40.8 - Commercial Ships, Barges or Other Vessels of Fifty (50) Tons Burden or Over

A. The Rhode Island sales and use tax does not apply to sales made to commercial ships, barges or other vessels of fifty (50) tons burden or over, primarily engaged in interstate or foreign commerce. The exemption applies to the repairs, alterations or conversions of such vessels; it also applies to the sale of property purchased for the use of such vessels, including provisions, supplies and material for the maintenance and/or repair of the same.

B. Sales, as outlined above, continue to be taxable when made to ships, barges or other vessels of less than fifty (50) tons burden, whether or not primarily engaged in interstate or foreign commerce.