Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 50 - Commercial Farming and Related Items (280-RICR-20-70-50)
Section 280-RICR-20-70-50.6 - Exemption from Sales and Use Tax - Farm Equipment and Farm Structure Construction Materials
Universal Citation: 280 RI Code of Rules 20 70 50.6
Current through September 18, 2024
A. There is an exemption from sales and use tax as provided by R.I. Gen. Laws §§ 44-18-30(32) and 44-18-30(44) for:
1. farm equipment used in connection
with commercial farming and agricultural production, and;
2. farm equipment or machinery that is used
for ancillary uses or is temporarily used for non-farming or a non-agricultural
purpose. However, in order to maintain the exemption, ancillary use or
temporary non-farming or non-agricultural use of any farm equipment and
machinery must be less than 50% of the total use of the equipment or machinery,
and;
3. farm structure construction
materials used in connection with commercial farming and agricultural
production.
B. Application for this exemption shall be made to the tax administrator on a Form prescribed by the tax administrator.
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