Ruling 89-216
Manufacturing
This is in reply to your letter inquiring about the applicability of the machinery sales tax exemption to parts purchased for numerically-controlled machinery.
Component parts purchased separately from the original machine purchase are not entitled to the exemption provided by section 12-412(34) of the Connecticut General Statutes. Only those components purchased with the original machine are entitled to exemption.
LEGAL DIVISION
November 15, 1989