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This Policy Statement has been superseded by PS 93(1.1)

PS 93(1)

Procedure on Applying for a
Commercial Fisherman Exemption Permit

PURPOSE: This Policy Statement describes the procedures that fishermen must follow in applying for a Commercial Fisherman Exemption Permit and explains purchases that are exempt from sales and use taxes.

BACKGROUND: Section 12-412(18) of the Connecticut General Statutes exempts from tax, sales of and the storage or use of materials, rope, fishing nets, tools and fuel or any substitute thereof, which are used directly in the fishing industry.

Section 12-412(40) exempts from tax, sales of and the storage or use of any vessel used exclusively in commercial fishing and any machinery or equipment for use on a commercial fishing vessel, provided in the calendar year ending immediately preceding the date of purchase, not less than 50% of the purchaser's gross income shall have been derived from commercial fishing.

STATUTORY AUTHORITY: Conn. Gen. Stat. §12-412(18) and §12-412(40)

DEFINITION: "Fishing Industry" means the catching, gathering and processing of fish solely as a regular commercial business.

EXEMPTED ITEMS: Items exempted under these sections of the statutes include but are not limited to:

  • Twine items (fish netting, ropes and similar items used in fish nets), trawls, traps, hooks, lures
  • Dry or natural ice
  • Winches and deck equipment (tow wire, cable, tackle rope, links, shackles, nets, twines, rings, sweep ropes, chain)
  • Fasteners
  • Fuel (kerosene, gas, diesel oil, lube oil, grease, L.P. gas)
  • Propulsion (flax packing)
  • Nets and underwater gear (needles)
  • Tools (shovels, ice clippers)
  • Accessories and miscellaneous (bands, rubber and friction tape, distilled water, knives, picks, scallop bags, forks)
  • Commercial fishing vessels including daily fishing party charter boats
  • Fishing equipment appurtenant to or used in connection with said vessels, including but not limited to, equipment necessary to the propulsion of or the navigation of the vessel (engines, propellers, radar, loran, radio telephones and similar equipment).

Items NOT qualifying for exemption under these sections include but are not limited to:

  • Repair and replacement parts for vessels or equipment
  • Raw materials (lumber, steel, etc.) to be used in the construction of vessels or equipment.

PROCEDURE: Commercial Fishermen who wish to take advantage of the exemption must complete and file with the Department of Revenue Services, REG-14 (5/93), Application for Commercial Fisherman's Exemption.

Exemptions will be issued on a year-to-date basis effective from July 1 through June 30 of the succeeding year. The first two digits of the exemption number indicate the year in which the permit expires. For example, permit number 93-099 expires on June 30, 1993.

EFFECT OF THIS DOCUMENT: A Policy Statement is a document that explains in depth a current department policy or practice affecting the liability of taxpayers. Unlike a Letter Ruling, a Policy Statement does not apply a policy or practice to a specific set of facts but it may be referred to for general guidance by taxpayers. Unlike a Special Notice, it does not announce a new policy or practice in response to changes in state or federal laws or regulations or to judicial decisions.

EFFECT ON OTHER DOCUMENTS: Commercial Fisherman, Bulletin 15 (revised 5/87), is superseded and may not be relied upon after the date of the issuance of this Policy Statement.

RELATED FORMS AND PUBLICATIONS: For related forms or publications please request:

IP 92(1.3) Q & A on the Sales and Use Taxes for a New Business
IP 92(6.1) Business Taxes


FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.

Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.

PS 93(1)
Sales and Use Taxes
Issued: 5/25/93
Replaces Bulletin 15, (Rev. 5/87)