Bulletin #33
Taxpayer Services Division
Rev. 3/91
Rev. 3/91
Seeds, Fertilizers and Outdoor Cooking Fuels
The Connecticut Sales Tax Statute has an exemption that includes seeds and fertilizers, Section 12-412 (12).
Nontaxable items include:
- fertilizer
- manure, marl
- ground limestone, hydrated lime
- weed killers and herbicides that assist vegetation
- insecticides and fungicides that assist vegetation
- seed disinfectants
- plant hormones
- vegetable plants
- seed potatoes, onion sets, asparagus roots
- berry plants or fruit bearing bushes
- fruit trees
- vegetable seeds, grass seeds, flower seeds
Taxable items include:
- bird seed
- humus
- peat moss
- loam
- bark chips
- nonfood-bearing trees
- nonfood-bearing bushes and shrubbery
- flower bulbs, flower tubers
- flowers, flowering plants
- top soil, potting plants
- garden tools
The following cooking fuels are nontaxable when used for domestic cooking or heating:
- charcoal
- propane
- sterno
Lighter fluid, however, is taxable.