Ezel / Tax Rulings / CT
CT Ruling 89-211 Sales and Use Taxes 1989-11-15

Did prepress computers and peripheral equipment qualify for Connecticut's manufacturing machinery exemption?

Short answer: No under this historical ruling. DRS said prepress production machinery was not used directly in manufacturing a finished product for sale and therefore did not qualify under Conn. Gen. Stat. § 12-412(34). DRS says PS 95(4) obsoleted the ruling.

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This page answers the general question as of 1989. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1989 Connecticut Department of Revenue Services Ruling reflecting the machinery exemption then in effect for prepress computers and peripherals. DRS expressly marks the information 'not current' and says Policy Statement (PS) 95(4) obsoleted it. Its direct-use conclusion should not be assumed current or extended to different production equipment. Connecticut imposes sales and use tax solely at the state level: there are no local or municipal sales taxes. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Note -- obsolete historical guidance. DRS marks this information "not current" and states that Policy Statement (PS) 95(4) obsoleted the ruling.

Plain-English summary

DRS concluded that prepress computers and computer peripheral equipment did not qualify for the manufacturing machinery exemption. It said prepress production machinery was not used directly in the manufacturing production process to create a finished product for sale.

What this means for you

The historical exemption required direct use in manufacturing the finished product. PS 95(4) later obsoleted the guidance.

Common questions

Were prepress computers exempt? No under the ruling.

Were computer peripherals exempt? No.

Why did the machinery fail? DRS said it was not used directly to manufacture a finished product for sale.

Citations and references

  • Conn. Gen. Stat. § 12-412(34), as cited in the ruling.
  • Policy Statement (PS) 95(4) -- identified by DRS as obsoleting this ruling.

Source

Original ruling text

Ruling 89-211, Machinery

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

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