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 89-24, Machinery

This Ruling has been obsoleted by AN 94(5) 

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. §12-412(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