Despite Tuesday's storm, DRS employees are answering emails and phone calls, and completing other essential agency functions. If you have a question about state taxes administered by DRS, email (drs@po.state.ct.us) or call us (860-297-5962) during regular business hours. Phone wait times are minimal.

Walk-in services at all DRS branch office locations remain suspended.

Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us.

Please check our Frequently Asked Questions page.

Ruling 89-83, Utility Exemption - Manufacturing

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

This Ruling has been obsoleted by PS 94(3) 


The sales of electricity and gas to laundromats and dry cleaning establishments are subject to sales and use tax.

Laundry and dry cleaning operations do not come within the definition of industrial manufacturing plants and do not qualify for the manufacturing exemptions provided for under section 12-412 of the Connecticut General Statutes.

LEGAL DIVISION

September 6, 1989