Section 280-RICR-20-70-50.8 - Exemption from Sales and Use Tax - Livestock and PoultryA. There is an exemption from sales and use tax as provided by R.I. Gen. Laws § 44-18-30(61) for livestock and poultry of the kinds of products of which ordinarily constitute food for human consumption and of livestock of the kind the products of which ordinarily constitute fibers for human use when used in commercial farming.B. Horses used in commercial farming such as to plough fields where such use is in accordance with the ancillary use percentage in § 50.6(A)(2) of this Part, are considered farm equipment and are not subject tax. Horses that are not used in commercial farming such as riding horses are subject to sales and use tax.280 R.I. Code R. § 280-RICR-20-70-50.8