DRS: Ruling 89-83, Utility Exemption - Manufacturing

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been obsoleted by PS 94(3)

Ruling 89-83

Utility Exemption - Manufacturing


The sales of electricity and gas to laundromats and dry cleaning establishments are subject to sales and use tax.

Laundry and dry cleaning operations do not come within the definition of industrial manufacturing plants and do not qualify for the manufacturing exemptions provided for under section 12-412 of the Connecticut General Statutes.

LEGAL DIVISION

September 6, 1989