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 89-213

Manufacturing

This Ruling has been obsoleted by AN 94(7)


You have inquired as to the application of the sales and use tax on the taxability of the creation of trade show exhibits.

It is our opinion that the creation of trade show exhibits is not a manufacturing production process. It is our further opinion that the creation of trade show exhibits is governed by the regulations relating to contractors as found in section 12-426-18 of the Regulations of Connecticut State Agencies.

LEGAL DIVISION

November 15, 1989