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

Ruling 89-233


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