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.

Ruling 89-136, Machinery

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

This Ruling has been obsoleted in part by AN 94(5)

Refrigeration of apples to prevent deterioration is exempt machinery used directly in agricultural production. The purchase of a compressor to replace the old compressor in the refrigerator qualifies for a refund of sales and use tax.

Public Act No. 89-123 provides a sales and use tax exemption for purchases of tangible personal property by farmers for exclusive use in agricultural production effective October 1, 1989.

TIMOTHY F. BANNON
COMMISSIONER

October 10, 1989