Ceiling strapping and drywall in New England

Can someone from New England explain how you guys do this to me? If you guys are framing with 92 5/8 pre-cut studs – add 3 plates 4 1/2 inches – gives us a framed ceiling height of 97 1/8.
Since you guys strap your ceilings with 1×3, once you add 1/2 inch Sheetrock you’re left with 95 7/8. Do your drywallers actually take a small rip off every lower sheet to fit?