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This Ruling has been superseded by PS 94(3)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