Ezel / Tax Rulings / CT
CT Ruling 89-85 Sales and Use Taxes 1989-09-06

When did Connecticut Ruling 89-85 exempt electricity used by a bakery to manufacture baked goods?

Short answer: The electricity was exempt if at least 75% was consumed in the bakery's production process. DRS says the information is not current and PS 94(3) superseded the ruling.

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Department of Revenue Services Ruling, but its page expressly says the information is not current and that PS 94(3) superseded the ruling. It is presented only as historical reference and should not be used as current law.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 used in a bakery operation to manufacture baked goods was exempt when at least 75% of the electricity was consumed in the production process.

The official page says this information is not current and PS 94(3) superseded the ruling.

What this means for you

The historical ruling used a 75% production-consumption threshold for bakery electricity. Because it was superseded, current manufacturers should use current utility-exemption guidance.

Common questions

What operation did the ruling address? Manufacturing baked goods in a bakery.

What percentage threshold applied? At least 75% of the electricity had to be consumed in production.

Is the ruling current? No. PS 94(3) superseded it.

Citations and references

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

Source

Original ruling text

Ruling 89-85, Utility Exemption - Manufacturing

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

This Ruling has been superseded by PS 94(3)

The sale of electricity for use in your bakery operation to manufacture baked goods is exempt from sales or use tax providing 75% or more of the electricity is consumed in your production process.

LEGAL DIVISION

September 6, 1989

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