Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

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

Ruling 89-201

Utility Exemption - Manufacturing

This Ruling has been superseded by PS 94(3)

The sale of electricity to a job shop for the direct use in the actual fabrication of finished products to be sold is exempt from the sales and use tax provided 75% or more of the electricity consumed at the location, building or premise is used for fabrication purposes.

LEGAL DIVISION

November 8, 1989