DRS: Ruling 89-25, Component Parts

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been obsoleted by AN 94(5)

Ruling 89-25

Component Parts


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