Despite Tuesday's storm, DRS employees are answering emails and phone calls, and completing other essential agency functions. If you have a question about state taxes administered by DRS, email ( or call us (860-297-5962) during regular business hours. Phone wait times are minimal.

Walk-in services at all DRS branch office locations remain suspended.

Email the Priority One Taxpayer Assistance Program:

Please check our Frequently Asked Questions page.

Ruling 89-126, Agent for Sale

Your letter inquires whether a farmers cooperative is "a farmer engaged in agricultural production as a trade or business"; Conn. Pub. Acts No. 89-123, § 9.

The cooperative in question, Company X, is described in your letter as a provider of various services to its members. These services include the steaming and fumigation of tobacco leaves and the shipment of those leaves to the Dominican Republic. The members retain title to their tobacco until the cooperative, as agent for its members, negotiate the sale of the tobacco to cigar manufacturers.

These activities do not fall within the definition of "agricultural production" which, in relevant part, means "the raising and harvesting of any agricultural or horticultural commodity." Conn. Pub. Acts No. 89-123, § 9.

Because the cooperative does not raise or harvest or both raise and harvest an agricultural or horticultural commodity, sales to the cooperative will not be sales exempted from sales and use taxes pursuant to Conn. Pub. Acts No. 89-123, § 9.


September 27, 1989