R.I. Gen. Laws § 39-6.1-10.1
Notwithstanding any general or special law to the contrary, the Massachusetts Bay Transportation Authority ("MBTA"), a body politic and corporate and a political subdivision of the Commonwealth of Massachusetts, and all its real and personal property shall be exempt from taxation and from betterments and special assessments; and the MBTA shall not be required to pay any tax, excise, or assessment to or for this state or any of its political subdivisions; nor shall the MBTA be required to pay any fee or charge for any permit or license, nor any compliance fee, issued to it by this state, by any department, board, or officer thereof, or by any political subdivision of this state; and the MBTA shall be exempt from tolls for the use of highways, bridges, and tunnels. Bonds and notes issued by the MBTA in support of purchases and/or improvements for maintaining and/or improving commuter rail service to and/or within the state of Rhode Island, their transfer and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation with this state.
R.I. Gen. Laws § 39-6.1-10.1