DRS: Ruling 89-72, Utility Exemption - Manufacturing

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been superseded by PS 94(3)

Ruling 89-72

Utility Exemption - Manufacturing


The sale of electricity to repairers and reconditioners for their use is subject to sales tax.

Therefore, the sale of electricity to a business involved in repairing and reconditioning printed circuit boards primarily for key telephone systems is subject to the sales and use tax.

 

LEGAL DIVISION

September 6, 1989