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
DATE: May 1, 1987