Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.


IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

Ruling 89-25, Component Parts

This Ruling has been obsoleted by AN 94(5) 


Sales of materials used directly in agricultural production are exempt from sales and use taxes. Conn. Gen. Stat. §12-412(18). Whether sales of materials such as hoses, fittings and hose assemblies are exempt from sales and use taxes depends on how such materials are used, i.e., whether they are used directly in agricultural production. Some of your customers may be using such materials directly, in which case they are to issue you a Certificate of Exemption. Some of your customers may be using such materials indirectly, in which case their purchases of such materials are subject to sales and use taxes.

LEGAL DIVISION

July 10, 1989