Rhode Island § 44-3-3.1 § 44-3-3.1. Exemption of office equipment used for manufacturing or commercial purposes.

Rhode Island Statutes

§ 44-3-3.1 — § 44-3-3.1. Exemption of office equipment used for manufacturing or commercial purposes.

Rhode Island § 44-3-3.1

Title 44Taxation

Ch. 44-3Property Subject to Taxation

This text of Rhode Island § 44-3-3.1 (§ 44-3-3.1. Exemption of office equipment used for manufacturing or commercial purposes.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-3-3.1 (2026).

Text

§ 44-3-3.1. Exemption of office equipment used for manufacturing or commercial purposes.
(a) The city or town council of any municipality may by ordinance wholly or partially
            exempt from taxation for a period of up to twenty-five (25) years any items of office
            equipment, which include, but are not limited to, computers, telephone equipment,
            and any other items of personal property used in an office and/or any leasehold improvements
            which are not exempt and are used for manufacturing or commercial purposes and may
            by ordinance establish the procedures for taxpayers to avail themselves of the benefit
            of any exemption permitted under this sectio

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§ 44-3-3.1. Exemption of office equipment used for manufacturing or commercial purposes.

(a) The city or town council of any municipality may by ordinance wholly or partially exempt from taxation for a period of up to twenty-five (25) years any items of office equipment, which include, but are not limited to, computers, telephone equipment, and any other items of personal property used in an office and/or any leasehold improvements which are not exempt and are used for manufacturing or commercial purposes and may by ordinance establish the procedures for taxpayers to avail themselves of the benefit of any exemption permitted under this section.

(b) Nothing in this section shall be deemed to permit the exemption provided in this section to be available to any manufacturing or commercial business relocating from one city or town within the state to another.