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This Ruling has been superseded by PS 94(3)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