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 89-83, 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 sales of electricity and gas to laundromats and dry cleaning establishments are subject to sales and use tax.

Laundry and dry cleaning operations do not come within the definition of industrial manufacturing plants and do not qualify for the manufacturing exemptions provided for under section 12-412 of the Connecticut General Statutes.

LEGAL DIVISION

September 6, 1989