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This Ruling has been obsoleted by PS 94(3)

Ruling 89-76

Utility Exemption - Agricultural


The sales of electricity to farmers for direct use in agricultural production is exempt from sales and use tax.

Therefore, the electricity you purchase for use in your cold storage facility, where you store fruit and produce after harvest until it is sold, is exempt from sales and use tax.

LEGAL DIVISION

September 6, 1989