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 89-19

Machinery

This Ruling has been obsoleted by AN 94(5)

There is no question that the Kolman model 101 screening plant is machinery. Section 12-426-11b(a)(2) of the Regulations of Connecticut State Agencies defines "agricultural production process" to mean "any one of a series of production activities beginning with the first operation in the production of farm products for sale, such as the preparation of the soil for planting ...." [Emphasis furnished.] It seems clear that a screening machine that separates stones from the soil in order to make fields more productive for cultivation is one of the series of production activities covered by the definition of "agricultural production process."

Based on the facts represented by you, it would appear that, at the time of purchase of the screening machine, you were entitled to issue a Certificate of Exemption for Purchases of Machinery, Materials, Tools and Fuel.

LEGAL DIVISION

July 5, 1989