Section 280-RICR-20-70-26.6 - EngraversA. Engraving performed by engravers on property owned by others that is complete in and of itself does not constitute a sale within the meaning of R.I. Gen. Laws § 44-18-7(2). The furnishing of such engraving is regarded as a service and does not constitute a sale of tangible personal property. 1. Example 1: the engraving of a wedding date on a wedding ring or the engraving on a stone monument is considered a service and not the sale of tangible personal property.280 R.I. Code R. § 280-RICR-20-70-26.6