Commercial Farming and Related Items
280-RICR-20-70-50 INACTIVE RULE
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.