Ruling 8976 Utility Exemption Agricultural

Warning!

It seems that JavaScript is not working in your browser. It could be because it is not supported, or that JavaScript is intentionally disabled. Some of the features on CT.gov will not function properly with out javascript enabled.

Settings Menu

Language
High Contrast
High Contrast Mode On or Off switch
Font Size
Disclaimer

Far below normal precipitation has caused a drought and increased fire danger levels. All of Connecticut is currently in a Stage 2 Drought Advisory. Residents are encouraged to be mindful of water consumption and use extra caution to prevent fires. An emergency burn ban remains in effect at all state parks, forests, and wildlife management areas, prohibiting the use of all outdoor grills, firepits, campfires, etc.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

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

Connecticut State Department of Revenue Services

Ruling 89-76, Utility Exemption - Agricultural