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 89-233, Agricultural

This information is not current and is being provided for reference purposes only

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

Sales of feed for livestock, rabbits and poultry of a kind that ordinarily constitute food for human consumption continues to be exempt from sales and use tax pursuant to section 12-412(12) of the Connecticut General Statutes. This exemption has not been amended and an exemption certificate for said purchases is not required.

Farmers are not exempt from labor charges for repair services to tangible personal property.

The Department will schedule a revision to Bulletin No. 2 and will notify the Farm Bureau.


November 22, 1989