DRS: Ruling 89-85, 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This Ruling has been superseded by PS 94(3)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 89-85

Utility Exemption - Manufacturing


The sale of electricity for use in your bakery operation to manufacture baked goods is exempt from sales or use tax providing 75% or more of the electricity is consumed in your production process.

LEGAL DIVISION

September 6, 1989