Search Department of Revenue Services Filtered Topic Search

This Ruling has been superseded by PS 94(3)

Ruling 89-201

Utility Exemption - Manufacturing


The sale of electricity to a job shop for the direct use in the actual fabrication of finished products to be sold is exempt from the 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