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 (drs@po.state.ct.us) 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: DRSPriorityOne_CollectionsAssist@po.state.ct.us.

Please check our Frequently Asked Questions page.

Ruling 89-7, Production Materials

 

Our opinion relates to the application of Conn. Gen. Stat. §12-412(18) to quarries -- in particular, to that portion of the exemption for production materials that relate to property sold. To the extent that X Company sells asphalt as a separately-stated item, the exemption would apply. To the extent that X Company (or any other quarry owner) uses asphalt as part of a construction contract where the asphalt is not separately sold, the exemption would not apply.

LEGAL DIVISION

May 8, 1989