Commercial Farming and Related Items
280-RICR-20-70-50 INACTIVE RULE
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| Title | 280 | Department of Revenue |
| Chapter | 20 | Division of Taxation |
| Subchapter | 70 | Sales and Use Tax |
| Part | 50 | Commercial Farming and Related Items |
| Type of Filing | Adoption |
| Regulation Status | Inactive |
| Effective | 06/01/2014 to 06/01/2014 |
Regulation Authority:
RIGL § 44-1-4 and § 44-19-33
Purpose and Reason:
The purpose of this rule making is to implement Rhode Island General Laws (RIGL) Chapters 44-18 and 44-19. Specifically, § 44-18-30(32), § 44-18-30(44), § 44-18-30(53), § 44-18-30(61) and § 44-18-30(63) which provides an exemption for farm equipment and farm structure construction materials – feeds, fertilizer, plants and seeds, cattle bedding, chicken litter – livestock, and poultry. This regulation shall take effect June 1, 2014.
ACTIVE RULE
Periodic Refile
- effective from 01/04/2022
INACTIVE RULE
Amendment
- effective from 07/31/2018
to 01/04/2022
INACTIVE RULE
Adoption
- effective from 06/01/2014
to 06/01/2014