DOAG: Farm Sales Tax

Farm Sales Tax


Any farmer selling goods must register for a seller's permit and collect sales tax on the sale of taxable goods. Taxable goods commonly sold by farmers include PLANTS, SEEDS, HAY, FEED, MULCH, FERTILIZER (including manure), LIVESTOCK, POULTRY, RABBITS, CHRISTMAS TREES (living or cut), WREATHS, DECORATED OR CARVED PUMPKINS, and FLOWERS.

(Note: The exemption from tax for the sale of poultry rabbits livestock, feed, seeds, fertilizer, hay and vegetable plants was repealed in 1991. Sales made on or after October 1, 1991, became taxable.)

Food products including MAPLE SYRUP, HONEY, EGGS, CIDER, CAKES AND PIES, VEGETABLES AND FRUITS are exempt from tax.

(Note: Sales of candy and soda are subject to tax because they are not considered food products. )

For a detailed questions and answers informational publication on farm taxation issues published by the Department of Revenue Services, go to "Farmer's Guide to Sales and Use Taxes, Motor Vehicle Fuels Tax, Estimated Income Tax, and Withholding Tax." 

To obtain a seller's permit, an applicant must complete and submit REG-1, Application for Tax Registration Number, and pay an application fee. The permit is valid for two years and may be renewed without an additional fee. Application can be made by mail or in person at the Department of Revenue Services office in Hartford, Norwich, Bridgeport, Hamden, and Waterbury.

Filing Requirements: Generally, sales and use tax returns are filed on a quarterly basis. The quarterly periods and due dates are as follows:

Period: January 1 - March 31. . . . . . . . . . . . . . . . Due Date: April 30

Period: April 1 - June 30 . . . . . . . . . . . . . . . . . . . Due Date: July 31

Period: July 1 - September 30 . . . . . . . . . . . . . . . Due Date: October 31

Period: October 1 - December 31. . . . . . . . . . . . . Due Date: January 31

If a seller's sales and use taxes liability exceed $4,000.00 per year, he or she must file monthly. Monthly returns are due on or before the last day of the following month. A seller may request permission to file on an annual basis if his or her sales and use taxes liability is less than $1,000 per year.