State of Rhode Island - Division of Taxation
Sales and Use Tax
Regulation SU 87-24
Commercial Ships, Barges or Other Vessels of Fifty (50) Tons Burden or Over
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.
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.
R. GARY CLARK
DATE: May 1, 1987