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This Ruling has been superseded by PS 94(3)

Ruling 89-72

Utility Exemption - Manufacturing


The sale of electricity to repairers and reconditioners for their use is subject to sales tax.

Therefore, the sale of electricity to a business involved in repairing and reconditioning printed circuit boards primarily for key telephone systems is subject to the sales and use tax.

LEGAL DIVISION

September 6, 1989