Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

This information is not current and is being provided for reference purposes only

Bulletin #15

Taxpayers' Information Service
Commercial Fishermen

This Bulletin is superseded by PS 93-1

Section 12-412 (18) of the Connecticut General Statutes exempts from the tax, sales of and the storage or use of materials, rope, fishing nets, tools and fuel or any substitute thereof, which are used directly in the fishing industry.

Section 12-412 (40), effective July 1, 1983, exempts from the Sales/Use Tax, any vessel used exclusively in commercial fishing and any machinery or equipment for use on a commercial fishing vessel, provided in the calendar year ending immediately preceding the date of purchase, not less than 50% of the purchaser's gross income shall have been derived from commercial fishing.

Sales Tax Regulation No. 11b defines "Fishing Industry" as the catching, gathering and processing of fish solely as a regular commercial business.

1. Items exempted under these sections of the statutes include but are not limited to:

(a) Twine items (fish netting, ropes and similar items used in fish nets), trawls, traps, hooks, lures

(b) Dry or natural ice

(c) Winches and deck equipment (tow wire, cable, tackle rope, links, shackles, nets, twines, rings, sweep ropes, chain)

(d) Fasteners

(e) Fuel (kerosene, gas, diesel oil, lube oil, grease, L.P. gas)

(f) Propulsion (flax packing)

(g) Nets and underwater gear (needles)

(h) Tools (shovels, ice clippers)

(i) Accessories and miscellaneous (bands, rubber and friction tape, distilled water, knives, picks, scallop bags, forks)

(j) Commercial fishing vessels including daily fishing party charter boats

(k) Fishing equipment appurtenant to or used in connection with said vessels, including but not limited to, equipment necessary to the propulsion of or the navigation of the vessel (engines, propellors, radar, loran, radio telephones and similar equipment)

Items not qualifying for exemption under these sections include but are not limited to:

(a) Repair and replacement parts for vessels or equipment

(b) Raw materials (lumber, steel, etc.) to be used in the construction of vessels or equipment

Commercial Fishermen who wish to take advantage of the exemption must complete and file with the Department of Revenue Services, Form L-20, Application for Commercial Fishermen's Exemption.

Exemptions will be issued on a year-to-year basis effective from July 1 through June 30 of the succeeding year. The application should be filed by May 1st to allow the Department time to process the request. The first two digits of the exemption number indicate the year in which the permit expires. For example, permit number 88-099 expires on June 30, 1988.

PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.

FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.

Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page or through the Department's fax retrieval system by calling the DRS TAX-FAX at 860-297-5698 from the handset attached to your fax machine. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.