Sec. 12-412h. Exemption for gas, electricity and fuel for heating when sold for use in agricultural production, fabrication of a product or manufacturing. Burden of proving that sale is for an exempt
Sec. 12-412h. Exemption for gas, electricity and fuel for heating when sold for
use in agricultural production, fabrication of a product or manufacturing. Burden
of proving that sale is for an exempt purpose. For purposes of the exemptions from
sales and use tax under subdivisions (3) and (16) of section 12-412, applicable to sales
for use directly in agricultural production, fabrication of a finished product to be sold
or furnishing of power to an industrial manufacturing plant, the burden of proving that
a sale under said subsections is not subject to tax is upon the person making such sale
unless such person takes a certificate from the purchaser, in good faith, to the effect that
such sale is for an exempt purpose under the applicable subsection. Such certificate
shall be signed by and bear the name and address of the manufacturer or producer and
shall be on a form furnished by the commissioner for such purpose.
(P.A. 89-251, S. 201, 203; P.A. 02-103, S. 18.)
History: P.A. 02-103 made a technical change.