Connecticut State Department of Revenue Services

HOLIDAY: The Department of Revenue Services will be closed on Thursday, June 19th, a state holiday.

WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

Ruling 89-169, Utility Exemption - Manufacturing

The sale of fuel used for heating an industrial manufacturing plant is exempt from sales and use tax provided 75% or more of the building, location or premises is utilized directly in the manufacturing production process.

Therefore, section 12-412(16) of the Connecticut General Statutes, as amended by Public Act No. 89-251 provides a heating fuel exemption to manufacturers for heating an industrial manufacturing plant where 75% or more of the building or location is used for manufacturing production purposes.

LEGAL DIVISION

October 30, 1989