Manufacturers operating in Connecticut, Massachusetts, or Rhode Island, may have unknowingly paid sales and use taxes on purchases that were eligible for exemption. As state authorities do not notify businesses of potential exemptions, it is incumbent upon each manufacturer to conduct thorough due diligence to determine applicable eligibility.

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Some, but not all, of these exemptions relate to the purchase of machinery, equipment, materials, tools, fuels, components, and repair parts. The New England states vary in terms of the level of exemption, qualifications, and items that qualify. PBN Branded Content

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