Search Department of Revenue Services Filtered Topic Search

This Ruling has been superseded by PS 94(3)

Ruling 89-120

Utility Exemption - Manufacturing


The sale of electricity to an ice manufacturer for use in the actual fabrication of the product to be sold is exempt from sales and use tax when 75% or more of the electricity is consumed in the fabrication process.

This exemption pertains solely to the sale of electricity and has no bearing to the sales tax applicable to other purchases.

LEGAL DIVISION

September 26, 1989