Form Reg-8 - Application For Farmer Tax Exemption Permit Page 4
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4Line 9
Calendar Year Filers
The amount on Line 9b is generally the amount reported
either on Line 2b of the federal Schedule F (Form 1040) or
If you apply:
You must submit:
on Line 1 of the federal Schedule C (Form 1040). Persons
After April 15, 2012,
2011 federal return or 2012
filing Schedule F who are accrual basis taxpayers report the
but before April 15,
federal return if filed with the
amount entered on Line 37b of Schedule F. If you are in the
2013
IRS.
business of raising, feeding, caring for, training, or managing
livestock including horses, you must enter the total gross
After April 15, 2013
2012 federal return
income received from these activities. If your gross income
was less than the $2,500 requirement and your income from
agricultural production reported on your federal return for
the last two years averaged $2,500, you may qualify for the
exemption permit. Provide your gross income for each year
Fiscal Year Filers
only if you are using this method to qualify for the exemption
permit.
If your fiscal year ends:
You must submit:
Use the chart to the left to determine which income years you
January to March 2012
2011 federal return
should list on Line 9. Fill in the appropriate year.
2011 federal return
April to November 2012
Start-Up Farmers: Enter “0” and do not submit federal returns.
2012 federal return
January to March 2013
Line 10
If the gross income entered on Line 9 was less than $2,500
and in the current or immediately preceding taxable year
Line Instructions
you purchased an agricultural trade or business from a
If you are applying for a permit as a start-up farmer, answer
seller who was issued a Farmer Tax Exemption Permit at
only those questions that are applicable. Enter None if the
the time of the purchase, enter the seller’s name and Farmer
question asks for information about a year when you were
Tax Exemption Permit number.
not engaged in agricultural production as a trade or business.
Sales and Use Tax Permit Required
Line 1
A farmer selling goods must register for a Sales and Use Tax
Check Yes if you are engaged in one of the following as a
Permit and collect sales tax on the taxable sales. Taxable
trade or business:
goods commonly sold by farmers include plants, certain
seeds, hay, feed, mulch, fertilizer including manure, livestock,
•
Raising and harvesting any agricultural or horticultural
poultry, rabbits, living or cut Christmas trees, wreaths,
commodity;
decorated or carved pumpkins, and flowers.
•
Dairy farming;
•
Forestry. However, persons who purchase standing
Horse Farms
timber or who cut timber and resell the logs to a mill
A farmer that reports income from a horse farm should
are not considered to be engaged in agricultural
indicate in Sections 2A and 2C on Page 2 whether the
production;
income is from:
•
Raising livestock (including horses), bees, poultry,
•
Boarding horses;
fur-bearing animals, or wildlife;
•
Breeding horses;
•
Raising and harvesting fish, oysters, clams, mussels,
•
Selling horses;
or other molluscan shellfish; or
•
Commissions;
•
Boarding horses.
•
Lessons or training;
Line 4 and Line 5
Pony or horse rides; or
•
Describe in detail the farm products produced by you for sale.
•
Other: Give full description.
For example, a dairy farmer who owns milk cows should list
milk as the product. A vegetable farmer should list the specific
For More Information
vegetable(s) grown for sale.
Call DRS during business hours, Monday through Friday,
at 1-800-382-9463 (Connecticut calls outside the Greater
Products purchased by you for resale, for example, cut
Hartford calling area only) or 860-297-5962 (from anywhere).
flowers and plants, are not agricultural products produced
TTY, TDD, and Text Telephone users may transmit inquiries
by you in agricultural production.
anytime by calling 860-297-4911.
Forms and Publications
Visit the DRS website at to download and
print Connecticut tax forms and publications.
REG-8 (Rev. 07/12)
Page 4 of 4
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