Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.


IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

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