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Ezel / Tax Rulings / CT
CT Ruling 89-72 Sales and Use Taxes 1989-09-06

Was electricity used to repair and recondition printed circuit boards taxable under Connecticut Ruling 89-72?

Short answer: Yes. The ruling taxed electricity sold for use by repairers and reconditioners, including a business repairing and reconditioning printed circuit boards for key telephone systems. PS 94(3) superseded the ruling.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Department of Revenue Services Ruling, but its page expressly says the information is not current and that PS 94(3) superseded the ruling. It is presented only as historical reference and should not be used as current law.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 sold for use by repairers and reconditioners was taxable under the historical ruling. The specific business repaired and reconditioned printed circuit boards, primarily for key telephone systems, so its electricity was subject to sales and use tax.

The official page says the information is not current and PS 94(3) superseded the ruling.

What this means for you

The historical ruling did not treat repair and reconditioning as exempt manufacturing for utility-tax purposes. Because it has been superseded, current electricity purchases require current guidance.

Common questions

Did working on printed circuit boards make the electricity exempt? No. The business was classified as a repairer and reconditioner.

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

Citations and references

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

Source

Original ruling text

Ruling 89-72, 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 to repairers and reconditioners for their use is subject to sales tax.

Therefore, the sale of electricity to a business involved in repairing and reconditioning printed circuit boards primarily for key telephone systems is subject to the sales and use tax.

LEGAL DIVISION

September 6, 1989

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