I received the following response to an inquiry I made yesterday:

-----Original Message-----

From: Paul McVay [mailto
Sent: Thursday, August 28, 2003 9:37 AM

To: me

Subject: Use tax on non-commercial aircraft



Mr. Foley:

Non-residents are not subject to the 7% R.I. Use Tax. This regulation

applies to persons or companies that may have some type of residency or

business location in Rhode Island.