Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.

IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

Ruling 89-120, Utility Exemption - Manufacturing

This information is not current and is being provided for reference purposes only

This Ruling has been superseded by PS 94(3) 

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.


September 26, 1989