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 89-25, Component Parts

This Ruling has been obsoleted by AN 94(5) 

Sales of materials used directly in agricultural production are exempt from sales and use taxes. Conn. Gen. Stat. §12-412(18). Whether sales of materials such as hoses, fittings and hose assemblies are exempt from sales and use taxes depends on how such materials are used, i.e., whether they are used directly in agricultural production. Some of your customers may be using such materials directly, in which case they are to issue you a Certificate of Exemption. Some of your customers may be using such materials indirectly, in which case their purchases of such materials are subject to sales and use taxes.

LEGAL DIVISION

July 10, 1989