280-20-70 R.I. Code R. § 4.12

Current through June 20, 2024

Section 280-RICR-20-70-4.12 - Seed, Plants, Fertilizers

A. The following items are subject to sales and use tax:

1. Seeds and plants that ordinarily produce food for human consumption;

2. Fertilizers (including limestone); and

3. Insecticides and fungicides, seed inoculants and plant hormones.

B. The items mentioned on § 4.12(A) of this Part are exempt if sold to farmers that hold a valid exemption number with the State of RI.

280 R.I. Code R. § 280-RICR-20-70-4.12