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Bulletin #33

Taxpayer Services Division
Rev. 3/91

Seeds, Fertilizers and Outdoor Cooking Fuels

This Bulletin is superseded by SN 92(12)

The Connecticut Sales Tax Statute has an exemption that includes seeds and fertilizers, Section 12-412 (12).

Nontaxable items include:

  • fertilizer
  • manure, marl
  • ground limestone, hydrated lime
  • weed killers and herbicides that assist vegetation
  • insecticides and fungicides that assist vegetation
  • seed disinfectants
  • plant hormones
  • vegetable plants
  • seed potatoes, onion sets, asparagus roots
  • berry plants or fruit bearing bushes
  • fruit trees
  • vegetable seeds, grass seeds, flower seeds

Taxable items include:

  • bird seed
  • humus
  • peat moss
  • loam
  • bark chips
  • nonfood-bearing trees
  • nonfood-bearing bushes and shrubbery
  • flower bulbs, flower tubers
  • flowers, flowering plants
  • top soil, potting plants
  • garden tools

The following cooking fuels are nontaxable when used for domestic cooking or heating:

  • charcoal
  • propane
  • sterno

Lighter fluid, however, is taxable.