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This Ruling has been superseded by PS 94(3)

Ruling 89-107

Utility Exemption - Manufacturing

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.


September 26, 1989