Ruling 89225 MachineryPhotocopy Machines

Warning!

It seems that JavaScript is not working in your browser. It could be because it is not supported, or that JavaScript is intentionally disabled. Some of the features on CT.gov will not function properly with out javascript enabled.

Settings Menu

Language
High Contrast
High Contrast Mode On or Off switch
Font Size
Disclaimer

Far below normal precipitation has caused a drought and increased fire danger levels. All of Connecticut is currently in a Stage 2 Drought Advisory. Residents are encouraged to be mindful of water consumption and use extra caution to prevent fires. An emergency burn ban remains in effect at all state parks, forests, and wildlife management areas, prohibiting the use of all outdoor grills, firepits, campfires, etc.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

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

Connecticut State Department of Revenue Services

Ruling 89-225

Machinery / Photocopy Machines