Ezel / Tax Rulings / CT
CT Ruling 89-25 Sales and Use Taxes 1989-07-10

Were hoses, fittings, and hose assemblies sold to agricultural customers exempt under Connecticut Ruling 89-25?

Short answer: Only when used directly in agricultural production. A customer with direct use issued an exemption certificate; indirect use remained taxable. The ruling is obsolete.

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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 1989 Connecticut Department of Revenue Services Ruling is not current. The official page says it was obsoleted by Announcement 94(5), so it is provided only as historical reference and should not be used as current authority. It addressed hoses, fittings, and hose assemblies used directly or indirectly in agricultural production under the law then in effect. 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 current agricultural exemptions and documentation.
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)

Plain-English summary

Hoses, fittings, and hose assemblies were exempt only when the customer used them directly in agricultural production.

A customer making direct use was to give the seller a certificate of exemption. A customer's indirect use did not qualify, so that purchase was subject to sales and use taxes.

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

What this means for you

The historical ruling did not exempt the products by name. Eligibility depended on the purchaser's actual direct use and exemption-certificate documentation. Its obsolete status means current direct-use standards and certificates must be checked separately.

Common questions

Were all hoses and fittings sold to farms exempt? No.

What use qualified? Direct use in agricultural production.

What documentation did a qualifying customer provide? A certificate of exemption.

Citations and references

  • Conn. Gen. Stat. § 12-412(18), as cited in the ruling.

Source

Original ruling text

Ruling 89-25, Component Parts

This Ruling has been obsoleted by AN 94(5)

Sales of materials used directly in agricultural production are exempt from sales and use taxes. Conn. Gen. Stat. §12-412(18). Whether sales of materials such as hoses, fittings and hose assemblies are exempt from sales and use taxes depends on how such materials are used, i.e., whether they are used directly in agricultural production. Some of your customers may be using such materials directly, in which case they are to issue you a Certificate of Exemption. Some of your customers may be using such materials indirectly, in which case their purchases of such materials are subject to sales and use taxes.

LEGAL DIVISION

July 10, 1989

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