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Ezel / Tax Rulings / CT
CT Ruling 89-153 Sales and Use Taxes 1989-10-23

Did a precision sheet-metal manufacturer qualify for Connecticut's sales-tax exemption on electric bills?

Short answer: 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 for the electric-bill exemption. DRS says PS 94(3) superseded the ruling.

Apply this to your situation

This page answers the general question as of 1989. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1989 Connecticut Department of Revenue Services Ruling reflecting the manufacturing electricity exemption then in effect. DRS expressly marks the information 'not current' and says Policy Statement (PS) 94(3) superseded it. The published text gives no percentage or other qualification test beyond X Company's described precision-sheet-metal manufacturing facts. Connecticut imposes sales and use tax solely at the state level: there are no local or municipal sales taxes. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Note -- superseded historical guidance. DRS marks this information "not current" and states that Policy Statement (PS) 94(3) superseded the ruling.

Plain-English summary

X Company manufactured precision sheet-metal components for the aircraft, medical, and commercial fields according to customer designs and specifications.

DRS concluded that X Company qualified for an exemption from sales tax on its electric bills.

What this means for you

The brief historical ruling gives the result for the described manufacturer but does not state the exemption's percentage or other qualification test. PS 94(3) later superseded it.

Common questions

Did X Company qualify for the electric-bill exemption? Yes.

What did it manufacture? Precision sheet-metal components for aircraft, medical, and commercial uses.

Citations and references

  • Policy Statement (PS) 94(3) -- identified by DRS as superseding this ruling.

Source

Original ruling text

Ruling 89-153, Utility Exemption - Manufacturing

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

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