Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 4 - Local Meals and Beverage Tax (280-RICR-20-70-4)
Section 280-RICR-20-70-4.12 - Seed, Plants, Fertilizers
Universal Citation: 280 RI Code of Rules 20 70 4.12
Current through September 18, 2024
A. The following items are subject to sales and use tax:
1.
Seeds and plants that ordinarily produce food for human consumption;
2. Fertilizers (including limestone);
and
3. Insecticides and fungicides,
seed inoculants and plant hormones.
B. The items mentioned on § 4.12(A) of this Part are exempt if sold to farmers that hold a valid exemption number with the State of RI.
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