State of Rhode Island - Division of Taxation

Sales and Use Tax

Regulation SU 87-57

Livestock and Poultry

The tax does not apply to the sale of livestock and poultry of a kind the products of which ordinarily constitute food for human consumption.

This exemption does not include and the tax applies to the sale of animals of a kind the products of which do not ordinarily constitute food for human consumption, such as cats, dogs, horses, canaries, parrots, etc.

R. GARY CLARK
TAX ADMINISTRATOR

DATE: May 1, 1987