Ruling 89199 Utility Exemption Manufacturing

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Ruling 89-199

Utility Exemption - Manufacturing

This Ruling has been superseded by PS 94(3)

The sale of electricity to an awning fabricator for the direct use in the actual fabrication of the product to be sold is exempt from sales and use tax provided 75% or more of the electricity consumed at the location, building or premise is used for fabrication purposes.

LEGAL DIVISION

November 8, 1989

Connecticut State Department of Revenue Services

Ruling 89-199

Utility Exemption - Manufacturing