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CT Ruling 89-76 Sales and Use Taxes 1989-09-06

Did Connecticut Ruling 89-76 exempt electricity used to store harvested fruit and produce in a farmer's cold-storage facility?

Short answer: Yes. The ruling treated the cold-storage electricity as directly used in agricultural production because the farmer stored harvested fruit and produce there until sale. PS 94(3) later obsoleted the ruling.

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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 is an official 1989 Connecticut Department of Revenue Services Ruling, but its page expressly says the information is not current and that PS 94(3) obsoleted the ruling. It is presented only as historical reference and should not be used as current law. 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 utility exemptions.
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

Electricity used by a farmer in a cold-storage facility was exempt when the facility held harvested fruit and produce until sale. The ruling treated that electricity as directly used in agricultural production.

The official page says the information is not current and PS 94(3) obsoleted the ruling.

What this means for you

The historical ruling included post-harvest cold storage within the agricultural use of electricity on the stated facts. Because it is obsolete, current storage operations require current guidance.

Common questions

Did the exemption end immediately when crops were harvested? No. The ruling covered electricity used to store the harvested fruit and produce until sale.

Is this ruling current? No. The official page identifies PS 94(3) as obsoleting it.

Citations and references

  • PS 94(3), identified by the official page as obsoleting this ruling.

Source

Original ruling text

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

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