This information is not current and is being provided for reference purposes only
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This Ruling has been superseded by PS 94(3)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.
November 8, 1989