Connecticut State Department of Revenue Services

Holiday Closing: The Department of Revenue Services will be closed on Monday, November 11, a state holiday.

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Ruling 89-121, 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This Ruling has been superseded by PS 94(3)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 for use in your bakery operation to produce baked goods is exempt from sales and use tax provided 75% or more of the electricity is consumed in your fabrication process.

LEGAL DIVISION

September 26, 1989