Ezel / Tax Rulings / CT
CT Ruling 89-83 Sales and Use Taxes 1989-09-06

Did Connecticut Ruling 89-83 exempt electricity and gas sold to laundromats and dry-cleaning establishments as manufacturing utilities?

Short answer: No. The ruling said laundromats and dry cleaners were not industrial manufacturing plants, so their electricity and gas were taxable and did not qualify for the cited manufacturing exemptions. DRS says PS 94(3) obsoleted the ruling.

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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 It is presented only as historical reference and should not be used as current law.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 and gas sold to laundromats and dry-cleaning establishments were subject to sales and use tax.

The ruling said those operations were not industrial manufacturing plants and therefore did not qualify for the manufacturing exemptions under the cited statute.

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

What this means for you

The historical ruling distinguished laundry and dry-cleaning operations from industrial manufacturing. Because it is obsolete, current utility purchases require current guidance.

Common questions

Were laundromat electricity and gas taxable? Yes under the ruling.

Were dry-cleaning utilities taxable? Yes.

Why was the manufacturing exemption denied? The ruling did not classify either operation as an industrial manufacturing plant.

Citations and references

  • Conn. Gen. Stat. § 12-412, as cited in the ruling.
  • PS 94(3), identified by the official page as obsoleting this ruling.

Source

Original ruling text

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

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