Connecticut State Department of Revenue Services

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Ruling 89-169, Utility Exemption - Manufacturing

The sale of fuel used for heating an industrial manufacturing plant is exempt from sales and use tax provided 75% or more of the building, location or premises is utilized directly in the manufacturing production process.

Therefore, section 12-412(16) of the Connecticut General Statutes, as amended by Public Act No. 89-251 provides a heating fuel exemption to manufacturers for heating an industrial manufacturing plant where 75% or more of the building or location is used for manufacturing production purposes.

LEGAL DIVISION

October 30, 1989