DRS: Ruling 89-211, Machinery

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

 

This Ruling has been obsoleted by PS 95(4)

Ruling 89-211

Machinery


You have inquired about the availability of the machinery exemption (section 12-412(34) of the Connecticut General Statutes) to pre-press computers and computer peripheral equipment. The Department has previously ruled that pre-press production machinery is not entitled to an exemption from sales and use tax pursuant to section 12-412(34) of the Connecticut General Statutes. Such machinery is not used directly in the manufacturing production process to create a finished product to be sold.

LEGAL DIVISION

November 15, 1989