Ezel / Tax Rulings / CT
CT Ruling 89-77 Sales and Use Taxes 1989-09-06

Did Connecticut Ruling 89-77 exempt electricity used by printers in printing operations?

Short answer: Yes, when at least 75% of the electricity was consumed in fabricating printed material. The official page says PS 94(3) obsoleted the ruling and the information is not current.

Apply this to your situation

This page answers the general question as of 1989. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1989 Connecticut Department of Revenue Services Ruling, but its page expressly says the information is not current and that PS 94(3) obsoleted the ruling. It is presented only as historical reference and should not be used as current law. Connecticut imposes sales and use tax solely at the state level: there are no local or municipal sales taxes. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about current utility exemptions.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

Electricity sold to printers for printing operations was exempt when at least 75% of the electricity was consumed in fabricating the printed material.

The official page says the information is not current and PS 94(3) obsoleted the ruling.

What this means for you

The historical ruling used a 75% consumption threshold for printer electricity. Because it is obsolete, current purchases require current guidance.

Common questions

Did any electricity used by a printer qualify? No. At least 75% had to be consumed in fabricating printed material.

Is this ruling current? No. The official page identifies PS 94(3) as obsoleting it.

Citations and references

  • PS 94(3), identified by the official page as obsoleting this ruling.

Source

Original ruling text

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

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