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Water Company Not Exempt From Taxes
Publication year - 1988
Publication title -
journal ‐ american water works association
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.466
H-Index - 74
eISSN - 1551-8833
pISSN - 0003-150X
DOI - 10.1002/j.1551-8833.1988.tb03079.x
Subject(s) - tax exemption , business , product (mathematics) , finance , state (computer science) , accounting , law , computer science , political science , geometry , mathematics , algorithm
A Connecticut water company was denied an exemption from state sales tax because the company's process did not transform property into a different product having a distinctive name, nature, and use as was required for tax exemption as a manufactured product.