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.
November 21, 1989