Connecticut State Department of Revenue Services

HOLIDAY: The Department of Revenue Services will be closed on Thursday, June 19th, a state holiday.

WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

Ruling 89-233, Agricultural

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

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

Sales of feed for livestock, rabbits and poultry of a kind that ordinarily constitute food for human consumption continues to be exempt from sales and use tax pursuant to section 12-412(12) of the Connecticut General Statutes. This exemption has not been amended and an exemption certificate for said purchases is not required.

Farmers are not exempt from labor charges for repair services to tangible personal property.

The Department will schedule a revision to Bulletin No. 2 and will notify the Farm Bureau.

LEGAL DIVISION

November 22, 1989