Section 280-RICR-20-70-28.14 - Transfer of Motor Vehicles via the Merging of CorporationsA. The transfer of motor vehicles from merging corporations to the surviving corporation is not subject to the sales and use tax. The term "purchased from any retailer" (R.I. Gen. Laws § 44-18-20 ) as well as the term "purchased from other than licensed motor vehicle dealer" (R.I. Gen. Laws § 44-18-21 ) implies a contract of sale or exchange. However, in the case of mergers, the ownership of property, including motor vehicles, vests in the surviving corporation by operation of law. In such cases, there being no contract of sale or exchange relative to the motor vehicles, the tax is not applicable to such a transaction.B. Where a vehicle is transferred through a merger, a duly certified copy of the MERGER or CONSOLIDATION AGREEMENT on file with the Secretary of State must be submitted along with the form of sales or use tax exemption certificate. A certified copy of such agreement, furnished by the Secretary of State or by his deputy, shall constitute evidence of such merger or consolidation.C. A complete list of all motor vehicles for which registration is thus sought must also be submitted containing the make, year, model, motor or serial number and proof that the use tax was paid. 280 R.I. Code R. § 280-RICR-20-70-28.14