Connecticut State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Connecticut, with full citations and the original source on every page.
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Does generating electricity count as 'processing' under Connecticut's Manufacturing Recovery Act, so that machinery and equipment used to generate electricity qualify for the partial sales and use tax exemption?
No. Generating electricity is not 'processing' under Connecticut's Manufacturing Recovery Act (MRA), so purchases of machinery and equipment used primarily to generate electricity do NOT qualify for t…
Is encoding machinery a satellite broadcaster uses to make its own broadcast disks exempt Connecticut manufacturing machinery?
No -- it's taxable. A satellite broadcaster ran about 80 channels from a Connecticut facility. To beam a movie, it first used high-speed 'encoding' machinery to convert the movie from analog videotape…
Are a meat packer's feed, hay, and packaging materials exempt from Connecticut tax as materials used in fabrication?
Mostly no. A Connecticut meat-packing plant bought live horses, slaughtered and butchered them, and packaged the meat (mostly for export to Europe). DRS held that the butchering and cutting of carcass…
Is retipping a manufacturer's worn carbide saw blades a taxable repair service, or an exempt purchase of manufacturing tools?
Repair is taxable; a new blade is exempt -- but note this ruling is marked not current (obsoleted in part by AN 2000(8), clarified by Ruling 94-4), so confirm today's law. A kitchen-cabinet manufactur…
May a Connecticut manufacturer buy air compressors tax-free when they eject parts from dies, sandblast finished products, and also power production machinery?
Yes, assuming the company qualified as a manufacturer. A compressor used to blow a part from a die and two compressors used primarily to sandblast parts in the final finishing stage qualified as machi…
Could printing trade vendors buy film, paper, chemicals, and other production inputs tax-free as resale or manufacturing materials?
Only materials physically incorporated into the product sold could be bought for resale under this historical ruling. DRS did not consider color separators, typesetters, or assemblers of mechanicals, …
Were leases of industrial-gas bulk storage and vaporization tanks exempt as utility delivery equipment or manufacturing machinery in Connecticut?
No. The gas producer delivered liquid oxygen, hydrogen, helium, or nitrogen by tank truck into customer-site tanks that vaporized the product before a short pipeline carried it into the plant. The tan…
Which accessory tools, tool-holder parts, and measuring devices received Connecticut's manufacturing exemption or reduced historical tax rate?
Accessory tools and production-machine tool holders used directly in fabrication were exempt, as were collets functioning like exempt chucks. Parts of tool holders generally did not qualify for the re…
Was photoengraving a manufacturing production process that qualified its machinery for Connecticut's sales-tax exemption?
No under this historical ruling. DRS classified photoengraving as processing, not manufacturing, because it did not substantially change personal property's form, composition, or character. The machin…
When did electricity sold to a job shop qualify for Connecticut's manufacturing utility exemption?
It was exempt under this historical ruling when used directly to fabricate finished products for sale and at least 75% of all electricity consumed at the location, building, or premises was used for f…
When did electricity sold to an optical-lens fabricator qualify for Connecticut's manufacturing utility exemption?
It was exempt under this historical ruling when used directly to fabricate optical lenses for sale and at least 75% of all electricity consumed at the location, building, or premises was used for fabr…
When did electricity sold to an awning fabricator qualify for Connecticut's manufacturing utility exemption?
It was exempt under this historical ruling when used directly to fabricate awnings for sale and at least 75% of all electricity consumed at the location, building, or premises was used for fabrication…
When did fuel used to heat an industrial manufacturing plant qualify for Connecticut's sales-tax exemption?
It was exempt under this historical ruling when at least 75% of the building, location, or premises was used directly in the manufacturing production process. DRS tied the heating-fuel exemption to Co…
Did a precision sheet-metal manufacturer qualify for Connecticut's sales-tax exemption on electric bills?
Yes under this historical ruling. X Company manufactured precision sheet-metal components for aircraft, medical, and commercial uses to customer designs and specifications, and DRS said it qualified f…
Did the described meat manufacturer qualify for Connecticut's sales-tax exemption on utility bills?
Yes under this historical ruling. The business cut or reshaped raw product, heat-treated it, changed product characteristics with seasonings, and formulated sausages. DRS concluded that it qualified f…
Did electricity used by a bakery to produce baked goods qualify for Connecticut's manufacturing utility exemption?
Yes, if at least 75% of the electricity was consumed in the fabrication process. DRS says Policy Statement 94(3) superseded the ruling.
Did electricity used by an ice manufacturer qualify for Connecticut's manufacturing utility exemption?
Yes, when at least 75% of the electricity was consumed in fabricating the ice sold. The exemption applied only to electricity, not other purchases. DRS says PS 94(3) superseded the ruling.
Did electricity used in printing operations qualify for Connecticut's manufacturing utility exemption?
Yes, if at least 75% of the electricity was consumed in fabricating the printed material. DRS says Policy Statement 94(3) superseded the ruling.
How did Connecticut Ruling 89-111 tax video-production equipment leases and an advertising agency's purchase of television video productions?
Video production did not qualify as manufacturing, so a production company's equipment lease was taxable. An advertising agency's purchase of video productions for television advertising was also taxa…
When did Connecticut Ruling 89-85 exempt electricity used by a bakery to manufacture baked goods?
The electricity was exempt if at least 75% was consumed in the bakery's production process. DRS says the information is not current and PS 94(3) superseded the ruling.
Did Connecticut Ruling 89-83 exempt electricity and gas sold to laundromats and dry-cleaning establishments as manufacturing utilities?
No. The ruling said laundromats and dry cleaners were not industrial manufacturing plants, so their electricity and gas were taxable and did not qualify for the cited manufacturing exemptions. DRS say…
Did Connecticut Ruling 89-79 exempt electricity used by printers in printing operations?
Yes, when at least 75% of the electricity was consumed in fabricating printed material. The official page says the information is not current and PS 94(3) superseded the ruling.
Did Connecticut Ruling 89-77 exempt electricity used by printers in printing operations?
Yes, when at least 75% of the electricity was consumed in fabricating printed material. The official page says PS 94(3) obsoleted the ruling and the information is not current.
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These are official tax letter rulings and advisory opinions issued by Connecticut's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.