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 89-72, Utility Exemption - Manufacturing

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

This Ruling has been superseded by PS 94(3)

The sale of electricity to repairers and reconditioners for their use is subject to sales tax.

Therefore, the sale of electricity to a business involved in repairing and reconditioning printed circuit boards primarily for key telephone systems is subject to the sales and use tax.


September 6, 1989