DRS: Ruling 89-213, Manufacturing

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

 

This Ruling has been obsoleted by AN 94(7)

Ruling 89-213

Manufacturing


You have inquired as to the application of the sales and use tax on the taxability of the creation of trade show exhibits.

It is our opinion that the creation of trade show exhibits is not a manufacturing production process. It is our further opinion that the creation of trade show exhibits is governed by the regulations relating to contractors as found in section 12-426-18 of the Regulations of Connecticut State Agencies.

LEGAL DIVISION

November 15, 1989