§ 20-10-3.1. Sales and use tax exemption.
Any person engaging in aquaculture shall be eligible for the tax exemption in § 44-18-30(32) provided that the requirements set forth in that section are met.
History of Section.P.L. 1996, ch. 274, § 2; P.L. 2017, ch. 451, § 29.
Structure Rhode Island General Laws
Section 20-10-1. - Declaration of intent and public policy.
Section 20-10-1.1. - Creation of the biosecurity board.
Section 20-10-1.2. - Biosecurity board — Powers and duties.
Section 20-10-2. - Definitions.
Section 20-10-3. - Authority to grant permits for aquaculture.
Section 20-10-3.1. - Sales and use tax exemption.
Section 20-10-4. - Application for a permit to conduct aquaculture.
Section 20-10-5. - Procedures for approval.
Section 20-10-8. - Performance requirements — Bond.
Section 20-10-9. - Marking of areas subject to permit — Restrictions on public use.
Section 20-10-10. - Assignability of permits.
Section 20-10-11. - Regulations.
Section 20-10-13. - Cultivated plants or animals as property of the permittee.
Section 20-10-14. - Emergency closure of areas subject to permit.
Section 20-10-15. - Authority to enter and inspect.
Section 20-10-16. - Penalties.
Section 20-10-16.1. - License or permit suspension or revocation.
Section 20-10-17. - Arrest, seizure, and prosecution of violators.