Connecticut State Department of Revenue Services

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Ruling 89-107, Utility Exemption - Manufacturing

This information is not current and is being provided for reference purposes only

This Ruling has been superseded by PS 94(3)

The sale of electricity to X Company for direct use in the production of frozen desserts is exempt from sales and use tax provided 75% or more of the electricity is consumed in the fabrication of the frozen desserts.

The Sales and Use Tax Exemption Certificate for Purchases of Gas and Electricity that X Company located at 92 Farmington Avenue, Hartford furnished to you is acceptable.  Editor's Note:  The Department of Revenue Services' address is now: 25 Sigourney Street, Hartford, Connecticut 06106.

This exemption pertains solely to the sale of electricity and has no bearing to the sales tax applicable to other purchases.

LEGAL DIVISION

September 26, 1989