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.

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

Ruling 89-199

Utility Exemption - Manufacturing

This Ruling has been superseded by PS 94(3)


The sale of electricity to an awning fabricator for the direct use in the actual fabrication of the product to be sold is exempt from 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