DRS: Ruling 89-79, 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This Ruling has been superseded by PS 94(3)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 89-79

Utility Exemption - Manufacturing


The sale of electricity to printers for use in printing operations is exempt from sales and use tax providing 75% or more of the electricity is consumed in the fabrication of the printed material.

LEGAL DIVISION

September 6, 1989