# R.I. Gen. Laws § 44-3-3.1: Exemption of office equipment used for manufacturing or commercial purposes

> Rhode Island · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-3.1

## Section

- **Citation:** R.I. Gen. Laws § 44-3-3.1
- **Heading:** Exemption of office equipment used for manufacturing or commercial purposes
- **Jurisdiction:** Rhode Island
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** RI Code / Title 44 / Chapter 44-3 / Section 44-3-3.1

## Text

(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.

## Nearby sections

- [R.I. Gen. Laws § 44-3-1 § 44-3-1. Real and personal property subject to taxation.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-1.md)
- [R.I. Gen. Laws § 44-3-2 § 44-3-2. €œPersonal property€ defined.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-2.md)
- [R.I. Gen. Laws § 44-3-2.1 § 44-3-2.1. Tax on intangible personal property prohibited.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-2.1.md)
- [R.I. Gen. Laws § 44-3-2.2 § 44-3-2.2. Tax on certain vehicles and trailers prohibited.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-2.2.md)
- [R.I. Gen. Laws § 44-3-3 § 44-3-3. Property exempt.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-3.md)
- [R.I. Gen. Laws § 44-3-3.1 § 44-3-3.1. Exemption of office equipment used for manufacturing or commercial purposes.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-3.1.md)
- [R.I. Gen. Laws § 44-3-4 § 44-3-4. Veterans€™ exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-4.md)
- [R.I. Gen. Laws § 44-3-4.2 § 44-3-4.2. Conflicts eligible for veterans€™ property tax relief.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-4.2.md)
- [R.I. Gen. Laws § 44-3-5 § 44-3-5. Gold star parents€™ exemption.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-5.md)
- [R.I. Gen. Laws § 44-3-5.1 § 44-3-5.1. Exemptions in South Kingstown.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-5.1.md)
- [R.I. Gen. Laws § 44-3-5.2 § 44-3-5.2. Exemptions in Barrington.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-5.2.md)
- [R.I. Gen. Laws § 44-3-6 § 44-3-6. General exemptions inapplicable to property used for manufacturing.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-6.md)
- [R.I. Gen. Laws § 44-3-8 § 44-3-8. Exemption of land planted to forestry.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-8.md)
- [R.I. Gen. Laws § 44-3-9 § 44-3-9. Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-9.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-3.1. Check the current official text before relying on it. Not legal advice.