R.I. Gen. Laws § 44-30-72
The tax administrator may enter into agreements with the tax departments of other states, which require income tax to be withheld from the payment of wages and salaries, so as to govern the amounts to be withheld from the wages and salaries of residents of those states under provisions of this chapter. The agreements may provide for recognition of anticipated tax credits in determining the amounts to be withheld and, under regulations prescribed by the tax administrator, may relieve employers in this state from withholding income tax on wages and salaries paid to nonresident employees. The agreements authorized by this subsection are subject to the condition that the tax departments of the other states grant similar treatment to residents of this state.
R.I. Gen. Laws § 44-30-72