| Description: |
1. MANUFACTURING SALES TAX EXEMPTION: Exemption of 100% on a) machinery used in the manufacture of finished products or in the biotechnology industry and b) materials, tools and fuel used in the manufacture or fabrication of finished products or in the biotechnology industry. Also a 50% exemption on machinery, tools, fuels and equipment that may not meet the requirements of the 100% exemption.
2. OTHER EXEMPTIONS AT 100%:
a. Computer and data processing services.
b. Repair, replacement and component parts for manufacturing machinery.
c. Calibration services, registration and compliance services related to ISO 9000 and personnal training services offered by colleges or universities.
d. Vehicles powered by alternative fuels, vehicle conversion equipment and alternative fuel filling station equipment.
e. Fuel and electric power used in manufacturing or to heat a manufacturing facility.
f. Cost of aircraft, repairs, parts and services on aircraft exceeding 6,000 lbs.
g. Safety apparel worn by employees.
h. Goods purchased inside or outside CT for use outside CT providing all conditions are met. |