Rhode Island: R.I. Gen. Laws § 44-18-30
R.I. Gen. Laws § 44-18-30. Gross receipts exempt from sales and use taxes
There are exempted from the taxes imposed by this chapter [Sales and Use Taxes] the following gross receipts:
(1) Sales and uses beyond constitutional power of state. From the sale and from the storage, use, or other consumption in this state of tangible personal property the gross receipts from the sale of which, or the storage, use, or other consumption of which, this state is prohibited from taxing under the Constitution of the United States or under the constitution of this state.