A Rhode Island exemption was allowed for materials purchased in connection with an Economic Development Corporation (EDC) project. As a lessee of the EDC, the company was entitled to the same sales and use tax exemptions that the EDC has. All materials could be included as long as they were being used for the project and would have a useful life of more than one year. (Ruling Request No. 2002-01, Rhode Island Division of Taxation, September 2, 2002)