Connecticut State Department of Revenue Services

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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