Bulletin #33

Taxpayer Services Division
Rev. 3/91

Seeds, Fertilizers and Outdoor Cooking Fuels

The Connecticut Sales Tax Statute has an exemption that includes seeds and fertilizers, Section 12-412 (12).

Nontaxable items include:

• fertilizer
• manure, marl
• ground limestone, hydrated lime
• weed killers and herbicides that assist vegetation
• insecticides and fungicides that assist vegetation
• seed disinfectants
• plant hormones
• vegetable plants
• seed potatoes, onion sets, asparagus roots
• berry plants or fruit bearing bushes
• fruit trees
• vegetable seeds, grass seeds, flower seeds

Taxable items include:

• bird seed
• humus
• peat moss
• loam
• bark chips
• nonfood-bearing trees
• nonfood-bearing bushes and shrubbery
• flower bulbs, flower tubers
• flowers, flowering plants
• top soil, potting plants
• garden tools

The following cooking fuels are nontaxable when used for domestic cooking or heating:

• charcoal
• propane
• sterno

Lighter fluid, however, is taxable.