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Ruling 89-201

Utility Exemption - Manufacturing

This Ruling has been superseded by PS 94(3)


The sale of electricity to a job shop for the direct use in the actual fabrication of finished products to be sold is exempt from the 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