DRS: Ruling 89-136, Machinery

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

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

Ruling 89-136

Machinery


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