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 89-77, Utility Exemption - Manufacturing

This information is not current and is being provided for reference purposes only

This Ruling has been obsoleted by PS 94(3) 

The sale of electricity to printers for use in printing operations is exempt from sales and use tax providing 75% or more of the electricity is consumed in the fabrication of the printed material.

LEGAL DIVISION

September 6, 1989