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 Technical Revision
Regulation Status Inactive
Effective 06/01/2014 to 07/31/2018

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 is a technical revision to correct the internal tracking number on the front page of the regulation listed as SU 14-151 to the correct number SU 14-153. There are no substantive changes.