Electricity used during wireless communications is subject to Connecticut sales and use taxes. This taxable use includes using the electricity to transmit voices, images, data, audio, and video. However, an exemption does exist for electricity, but only when it is used in the creation of a finished product to be used in an industrial manufacturing plant. (Ruling 2008-1, Sales and Use Taxes, Utility Exemption (Manufacturing) Connecticut Department of Revenue Services, December 15, 2008).