Connecticut State Department of Revenue Services

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Ruling 89-72, 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This Ruling has been superseded by PS 94(3)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 repairers and reconditioners for their use is subject to sales tax.

Therefore, the sale of electricity to a business involved in repairing and reconditioning printed circuit boards primarily for key telephone systems is subject to the sales and use tax.

LEGAL DIVISION

September 6, 1989