Could a farm purchaser use Connecticut's machinery exemption certificate for a screening plant under Ruling 89-19?

Plain-English summary

The Kolman model 101 screening plant qualified as machinery used in an agricultural production process.

The regulation defined that process as a series of activities beginning with the first operation in producing farm products for sale, including preparing soil for planting. The machine separated stones from soil to make fields more productive for cultivation.

Based on the represented facts, the purchaser could issue a Certificate of Exemption for Purchases of Machinery, Materials, Tools and Fuel when buying the machine.

The official archive says the ruling was obsoleted by Announcement 94(5).

What this means for you

The historical ruling connected the exemption to the machine's role in preparing soil for agricultural production. Its obsolete status means current eligibility and documentation must be verified separately.

Common questions

Was the screening plant machinery? Yes.

Why was it part of agricultural production? It removed stones from soil to make fields more productive for cultivation.

Could the purchaser issue an exemption certificate? Yes, based on the facts presented.

Citations and references

• Conn. Agencies Regs. § 12-426-11b(a)(2), as cited in the ruling.

Source

• Landing page: Connecticut DRS Rulings
• Ruling: Ruling 89-19

Original ruling text

Ruling 89-19, Machinery

Ruling 89-19

Machinery

This Ruling has been obsoleted by  AN 94(5)

There is no question that the Kolman model 101 screening plant is machinery. Section 12-426-11b(a)(2) of the Regulations of Connecticut State Agencies defines "agricultural production process" to mean "any one of a series of production activities beginning with the first operation in the production of farm products for sale, such as the preparation of the soil for planting ...." [Emphasis furnished.] It seems clear that a screening machine that separates stones from the soil in order to make fields more productive for cultivation is one of the series of production activities covered by the definition of "agricultural production process."

Based on the facts represented by you, it would appear that, at the time of purchase of the screening machine, you were entitled to issue a Certificate of Exemption for Purchases of Machinery, Materials, Tools and Fuel.

LEGAL DIVISION

July 5, 1989