Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.

IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

This information is not current and is being provided for reference purposes only

Ruling 89-147

Utility Exemption - Manufacturing

This Ruling has been superseded by PS 94(3)

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