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.
November 15, 1989