Connecticut State Department of Revenue Services

Individual Income Tax Filers:  DRS will be holding a webinar on Thursday, March 20, at 10:00 a.m.  This session will provide information for filing 2024 Connecticut income tax returns and helpful tips for electronically filing your Connecticut income tax return.  Select here to register.

 

Ruling 89-136, Machinery

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

This Ruling has been obsoleted in part by AN 94(5)

Refrigeration of apples to prevent deterioration is exempt machinery used directly in agricultural production. The purchase of a compressor to replace the old compressor in the refrigerator qualifies for a refund of sales and use tax.

Public Act No. 89-123 provides a sales and use tax exemption for purchases of tangible personal property by farmers for exclusive use in agricultural production effective October 1, 1989.

TIMOTHY F. BANNON
COMMISSIONER

October 10, 1989