Connecticut State Department of Revenue Services

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

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

Ruling 89-200

Utility Exemption - Manufacturing

This Ruling has been superseded by PS 94(3)

The sale of electricity to an optical lens 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