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 89-76, Utility Exemption - Agricultural

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

This Ruling has been obsoleted by PS 94(3) 


The sales of electricity to farmers for direct use in agricultural production is exempt from sales and use tax.

Therefore, the electricity you purchase for use in your cold storage facility, where you store fruit and produce after harvest until it is sold, is exempt from sales and use tax.

LEGAL DIVISION

September 6, 1989