Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

This information is not current and is being provided for reference purposes only

Ruling 89-211

Machinery

This Ruling has been obsoleted by PS 95(4)

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