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.

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