Connecticut State Department of Revenue Services

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SN 92(12)

Sales and Use Taxes on Sales of Certain
Lawn and Garden Items

BACKGROUND: Conn. Gen. Stat. §12-412 (12) formerly exempted sales of livestock (including horses), rabbits, poultry, feed, seeds, fertilizers and plants from sales and use taxes. 1991 Conn. Pub. Acts 3, §166 (June Spec. Sess.) repealed this exemption so that sales of such items made on or after October 1, 1991 became subject to sales and use taxes.

PURPOSE: This Special Notice describes items of tangible personal property that were formerly exempt under Conn. Gen. Stat. §12-412 (12) and that have been taxable since October 1, 1991 as well as describing items of tangible personal property that were formerly and remain taxable.

EFFECTIVE DATE: Effective upon issuance and applicable to sales made on or after October 1, 1991.

STATUTORY AUTHORITY: 1991 Conn. Pub. Acts 3, §166 (June Spec. Sess.), repealing Conn. Gen. Stat. §12-412 (12).

ITEMS THAT WERE FORMERLY EXEMPT BUT THAT BECAME TAXABLE ON AND AFTER OCTOBER 1, 1991:

  • Livestock (including horses), rabbits and poultry
  • Feed for livestock, rabbits and poultry
  • Seeds and tree seedlings
  • Fertilizer, ground limestone, hydrated lime, insecticides, fungicides, seed inoculants, seed disinfectants and plant hormones, and weed killers and herbicides that assist vegetation
  • Vegetable plants, seed potatoes, onion sets, asparagus roots, berry plants or bushes and fruit trees

ITEMS THAT WERE AND REMAIN TAXABLE:

  • Bird seed
  • Humus
  • Peat Moss
  • Loam
  • Bark chips
  • Non-food-bearing trees
  • Non-food-bearing bushes and shrubbery
  • Flower bulbs and tubers
  • Flowers and flowering plants
  • Top soil and potting soil
  • Garden tools

EFFECT ON OTHER DOCUMENTS: Bulletin 33 (Rev. 3/91) is superseded and may not be relied on for sales made on or after October 1, 1991. 

SN 92(12)
Sales and Use Taxes
Issued 6/4/92