Section 280-RICR-30-15-6.3 - DefinitionsA. For the purposes of this Part, the following terms shall have the following meaning: 1. "Farmer" means any party engaged principally or substantially in the occupation of farming or of raising horses, poultry or logs on land owned or controlled by him, as evidenced by a Rhode Island Sales Tax exemption certificate or Internal Revenue Service Form 1040, Schedule F.2. "Farming" means the production of agricultural products, including but not limited to field or orchard crops, livestock, dairy, poultry or products thereof, vineyards, turf farms, fish hatcheries, and aqua farms.3. "Farm tractor" means every motor vehicle designed and used primarily as a farm implement for drawing plows, mowing machines, and other implements of husbandry.4. "Farm vehicle" means every vehicle which is designed for and used for agricultural purposes and used by the owner of the vehicle or family member(s) or employee(s) or designees of the owner, in the conduct of the owner's agricultural operations, which use shall include the delivery of agricultural products produced by the farmer but shall not include commercial hire for nonagricultural uses, including, but not limited to, hauling of sand and gravel, snow plowing, land clearing for other than agricultural purposes or directly on the vehicle owner's farm, and landscaping. For an owner to qualify as having agricultural purposes, the owner shall provide evidence that he or she meets the requirements of R.I. Gen. Laws § 44-18-30.280 R.I. Code R. 280-RICR-30-15-6.3
Adopted effective 12/31/2018