Search Department of Revenue Services Filtered Topic Search

This Ruling has been superseded by PS 94(3)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.

LEGAL DIVISION

October 23, 1989