Connecticut State Department of Revenue Services

New Businesses:  DRS will be holding a webinar on Wednesday, April 16, at 10:00 a.m. This session will provide an overview of the requirements for registering a new business with DRS. Select here to register.

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

Ruling 89-153

Utility Exemption - Manufacturing

This Ruling has been superseded by PS 94(3)

X Company is a manufacturer of precision sheet metal components, consisting of many parts for the aircraft field, medical field and commercial field. X Company manufactures to its customers' designs and specifications.

It is our opinion that X Company qualifies for an exemption from the sales tax on its electric bills.

LEGAL DIVISION

October 23, 1989