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-20-70-50.8 - Exemption from Sales and Use Tax - Livestock and Poultry

Universal Citation: 280 RI Code of Rules 20 70 50.8

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(61) for livestock and poultry of the kinds of products of which ordinarily constitute food for human consumption and of livestock of the kind the products of which ordinarily constitute fibers for human use when used in commercial farming.

B. Horses used in commercial farming such as to plough fields where such use is in accordance with the ancillary use percentage in § 50.6(A)(2) of this Part, are considered farm equipment and are not subject tax. Horses that are not used in commercial farming such as riding horses are subject to sales and use tax.

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