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 89-169, Utility Exemption - Manufacturing

The sale of fuel used for heating an industrial manufacturing plant is exempt from sales and use tax provided 75% or more of the building, location or premises is utilized directly in the manufacturing production process.

Therefore, section 12-412(16) of the Connecticut General Statutes, as amended by Public Act No. 89-251 provides a heating fuel exemption to manufacturers for heating an industrial manufacturing plant where 75% or more of the building or location is used for manufacturing production purposes.


October 30, 1989