Commercial Farming and Related Items

280-RICR-20-70-50 INACTIVE RULE

There is no interactive regulation text for this version of this Part. Use the "Regulation" tab to view the text of this Part.

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 Technical Revision - effective from 06/01/2014 to 07/31/2018

INACTIVE RULE Adoption - effective from 06/01/2014 to 06/01/2014

Rulemaking Documents are organized by document type and are part of this rule’s rulemaking record (R.I. Gen. Laws § 42-35-2.3). If multiple documents of the same type are listed below, each is a unique document. If there are multiple Public Notice of Proposed Rulemaking documents, view each document to identify the most recently amended version, as it may be amended at any point during the Public Comment Period.

There are no electronic rulemaking documents for rules filed prior to August 14, 2018. For rulemaking documents for rules filed prior to this date, please contact the appropriate agency's Rules Coordinator.