This Ruling has been superseded by PS 94(3)
Utility Exemption - Manufacturing
Your Company fabricates dump truck covers, i.e., machines and drills casting and gears, bends and paints pipe, cuts and sews canvas and assembles it as a unit to be installed on a dump truck to keep the load covered.
Based on this description, it is the opinion of the Legal Division that your Company fabricates a finished product to be sold and, therefore, qualifies for an exemption from the sales tax on electric bills.
Northeast Utilities has been advised of your status and will make the appropriate changes to your account. Your account will also be credited for any taxes previously collected.
August 31, 1989