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This Ruling has been superseded by PS 94(3)

Ruling 89-147

Utility Exemption - Manufacturing

In your letter dated August 15, 1989 you state that as a meat manufacturer, you start with a raw product, cut or reshape it and then heat treat it and sell the product. In addition, you change the characteristics of a product by adding seasonings and you also formulate sausages, thereby manufacturing a value-added product.

The Legal Division has reviewed the materials submitted in support of your claim that X Company qualifies for the manufacturer's exemption from the sales tax on utility bills.

It is our opinion that your business qualifies for the exemption.


October 12, 1989