Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

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This Ruling has been superseded by PS 94(3)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