Connecticut aircraft exemption.

A court case decided that a manufacturer did not have to use purchases directly in the manufacturing process in order to be allowed for exemption. The corporation only had to meet a three-prong test to determine if the materials, tools, machinery, fuel, and equipment qualified for Connecticut’s aircraft manufacturing exemption. The test included the following requirements: that the goods in question be used or consumed by an aircraft manufacturer, that the manufacturer operate in a manufacturing facility located in Connecticut, and that the goods be used in such a facility. (Connecticut Superior Court, No. CV010509576S, No. CV010509577S, July 3, 2002)

Posted on October 15, 2002