Search Department of Revenue Services Filtered Topic Search

This Ruling has been superseded by PS 94(3)

Ruling 89-199

Utility Exemption - Manufacturing


The sale of electricity to an awning fabricator for the direct use in the actual fabrication of the product to be sold is exempt from 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