HOLIDAY: The Department of Revenue Services will be closed on Thursday, June 19th, a state holiday.


WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

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This Ruling has been superseded by PS 94(3)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

LEGAL DIVISION

October 12, 1989