Ruling 8977 Utility Exemption Manufacturing

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Ruling 89-77, Utility Exemption - Manufacturing

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

This Ruling has been obsoleted by PS 94(3)

The sale of electricity to printers for use in printing operations is exempt from sales and use tax providing 75% or more of the electricity is consumed in the fabrication of the printed material.

LEGAL DIVISION

September 6, 1989

Connecticut State Department of Revenue Services

Ruling 89-77, Utility Exemption - Manufacturing