Ezel / Tax Rulings / CT
CT Ruling 89-213 Sales and Use Taxes 1989-11-15

Was creating trade-show exhibits a manufacturing production process for Connecticut sales and use tax purposes?

Short answer: No under this historical ruling. DRS said creating trade-show exhibits was not a manufacturing production process and instead was governed by the contractor regulations in Conn. Agencies Regs. § 12-426-18. DRS says AN 94(7) obsoleted the ruling.

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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 and contractor rules then in effect for trade-show exhibits. DRS expressly marks the information 'not current' and says Announcement (AN) 94(7) obsoleted it. Its classification of exhibit creation should not be assumed current or extended to different fabrication work. 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 -- obsolete historical guidance. DRS marks this information "not current" and states that Announcement (AN) 94(7) obsoleted the ruling.

Plain-English summary

DRS concluded that creating trade-show exhibits was not a manufacturing production process. Instead, the work was governed by Connecticut's contractor regulations.

What this means for you

The historical ruling classified the work under contractor rules rather than manufacturing rules. AN 94(7) later obsoleted the guidance.

Common questions

Was trade-show exhibit creation manufacturing? No under the ruling.

Which rules applied instead? The contractor regulations in Conn. Agencies Regs. § 12-426-18.

Citations and references

  • Conn. Agencies Regs. § 12-426-18, as cited in the ruling.
  • Announcement (AN) 94(7) -- identified by DRS as obsoleting this ruling.

Source

Original ruling text

Ruling 89-213, Manufacturing

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

Ruling 89-213

Manufacturing

This Ruling has been obsoleted by   AN 94(7)

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

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