Section 280-RICR-20-70-50.7 - Exemption from Sales and Use Tax - Feeds, Fertilizer, Plants and Seeds, Cattle Bedding, Chicken LitterA. There is an exemption from sales and use tax as provided by R.I. Gen. Laws §§ 44-18-30(53), 44-18-30(61) and 44-18-30(63) for: 1. feed for livestock and poultry, fertilizer (including limestone), seeds and plants, insecticides and fungicides, seed inoculants and plant hormones, cattle bedding, chicken litter, and other supplies when used in commercial farming, and;2. horse food products purchased by a person engaged in the business of boarding five (5) or more horses.280 R.I. Code R. § 280-RICR-20-70-50.7