Connecticut State Department of Revenue Services

New Businesses:  DRS will be holding a webinar on Wednesday, April 16, at 10:00 a.m. This session will provide an overview of the requirements for registering a new business with DRS. Select here to register.

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This Ruling has been superseded by PS 94(3)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