There is no specific sales tax exemption for precious metals in Rhode Island. This means the standard state sales tax of 7% applies to purchases of precious metals like gold, silver, platinum, etc.

However, there are some exemptions that could potentially apply in certain situations, such as:

• Tangible personal property and supplies used in on-site hazardous waste recycling, reuse, or treatment: If the precious metals are being used in this context, they may be exempt.
• Exemptions granted by the tax administrator: There might be specific circumstances under which the tax administrator can grant exemptions or refunds, but these would likely be rare and case-specific.