DRS: Ruling 89-225, Machinery/Photocopy Machines

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

Ruling 89-225

Machinery / Photocopy Machines


You request an opinion as to whether a photocopying machine is exempt from sales tax pursuant to Conn. Gen. Stat. 12-412(18).

A photocopying machine is not exempt pursuant to Conn. Gen. Stat. 12-412(18). The photocopying of printed pages is not considered to be the manufacture or fabrication of an item of tangible personal property.

LEGAL DIVISION

November 21, 1989