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 89-76, 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