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Ezel / Tax Rulings / CT
CT Ruling 89-233 Sales and Use Taxes 1989-11-22

Were qualifying animal feed sales exempt, and were farmers exempt from repair-labor charges, under Connecticut Ruling 89-233?

Short answer: Qualifying feed for livestock, rabbits, and poultry ordinarily used as human food was exempt without an exemption certificate. Farmers were not exempt from labor charges for repairing tangible personal property. DRS says AN 94(5) partly obsoleted the ruling.

Apply this to your situation

This page answers the general question as of 1989. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1989 Connecticut Department of Revenue Services Ruling reflecting the agricultural sales-tax rules then in effect. DRS expressly marks the information 'not current' and says Announcement (AN) 94(5) obsoleted it in part. Its feed exemption and repair-labor result should not be assumed current or extended beyond the purchases described. Connecticut imposes sales and use tax solely at the state level: there are no local or municipal sales taxes. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Note -- partially obsolete historical guidance. DRS marks this information "not current" and states that Announcement (AN) 94(5) obsoleted the ruling in part.

Plain-English summary

Sales of feed for livestock, rabbits, and poultry of a kind that ordinarily constitute food for human consumption remained exempt from sales and use tax. The ruling said an exemption certificate was not required for those purchases.

Farmers were not exempt from labor charges for repairing tangible personal property.

What this means for you

The historical ruling reached different results for qualifying animal feed and repair labor. AN 94(5) later obsoleted part of the guidance.

Common questions

Which feed was exempt? Feed for livestock, rabbits, and poultry of a kind that ordinarily constitute food for human consumption.

Was an exemption certificate required? No under the ruling.

Were farmers exempt from repair-labor charges? No.

Citations and references

  • Conn. Gen. Stat. § 12-412(12), as cited in the ruling.
  • Announcement (AN) 94(5) -- identified by DRS as partly obsoleting this ruling.

Source

Original ruling text

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

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