Connecticut State Department of Revenue Services

WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

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