Section 280-RICR-20-70-50.6 - Exemption from Sales and Use Tax - Farm Equipment and Farm Structure Construction MaterialsA. There is an exemption from sales and use tax as provided by R.I. Gen. Laws §§ 44-18-30(32) and 44-18-30(44) for: 1. farm equipment used in connection with commercial farming and agricultural production, and;2. farm equipment or machinery that is used for ancillary uses or is temporarily used for non-farming or a non-agricultural purpose. However, in order to maintain the exemption, ancillary use or temporary non-farming or non-agricultural use of any farm equipment and machinery must be less than 50% of the total use of the equipment or machinery, and;3. farm structure construction materials used in connection with commercial farming and agricultural production.B. Application for this exemption shall be made to the tax administrator on a Form prescribed by the tax administrator.280 R.I. Code R. § 280-RICR-20-70-50.6