R.I. Gen. Laws § 5-94-3

(a) An out-of-state business that conducts operations within the state for purposes of performing work or services on critical infrastructure damaged, destroyed, or lost as a result of a declared state disaster or emergency during the disaster period shall not be considered to have established a level of presence that would require that business to register, file and remit state or local taxes or that would require that business or its out-of-state employees to be subject to the state telecommunications technician, contractor, or installer licensing requirements as long as they are under the supervision of the registered business. This exemption includes any state or local telecommunications business licensing or registration requirements or state and local taxes or fees such as unemployment insurance, state or local occupational telecommunications technician licensing fees, and use tax on equipment brought into the state on a temporary basis that is used during the disaster period as well as public service commission or secretary of state licensing and regulatory requirements. For purposes of any state or local tax on or measured by, in whole or in part, net or gross income or receipts, all activity of the out-of-state business that is conducted in this state pursuant to this chapter shall be disregarded with respect to any filing requirements for such tax, including the filing required for a unitary or combined group of which the out-of-state business may be a part. For purposes of apportioning income, revenue, or receipts, the performance by an out-of-state business of any work pursuant to this chapter shall not be sourced to or shall not otherwise impact or increase the amount of income, revenue, or receipts apportioned to this state.

(b) Any out-of-state employee shall not be considered to have established residency or a presence in the state that would require that person or that person€™s employer to file and pay income taxes or to be subjected to income tax withholdings or to file and pay any other state or local tax or fee during the disaster period. This exemption includes any related state or local employer withholding and remittance obligations.

(c) Out-of-state businesses and out-of-state employees shall be required to pay transaction taxes and fees including, but not limited to, fuel taxes or sales and use taxes, except use tax on equipment specified in subsection (a), hotel taxes, car rental taxes or fees unless such taxes or fees are otherwise exempted during a disaster period.

(d) Any out-of-state business or out-of-state employee that remains in the state after the disaster period will become subject to the state€™s normal standards for establishing presence, residency, or doing business in the state and will therefore become responsible for any business or employee tax requirements that ensue.