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This Ruling has been obsoleted by AN 94(5)

Ruling 89-24


From the information supplied in your letter, it does not appear that the hot water heat exchanger is machinery used directly in an agricultural production process, as the phrase is used in Conn. Gen. Stat. ยง12-412(34). This is not to say that the heat exchanger is not machinery. This is to say that machinery used to heat water for handwashing is--unlike, e.g., machinery used exclusively to heat water to sterilize milk containers--either indirectly used in an agricultural production process or is not used in an agricultural production process at all, because it is used in an activity that is prior to the first operation in the production of farm products for sale.


July 10, 1989