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This Ruling has been superseded by PS 94(3)

Ruling 89-153

Utility Exemption - Manufacturing

X Company is a manufacturer of precision sheet metal components, consisting of many parts for the aircraft field, medical field and commercial field. X Company manufactures to its customers' designs and specifications.

It is our opinion that X Company qualifies for an exemption from the sales tax on its electric bills.


October 23, 1989