Ezel / Tax Rulings / CT
CT Ruling 89-216 Sales and Use Taxes 1989-11-15

Did component parts bought separately for numerically controlled machinery qualify for Connecticut's machinery sales-tax exemption?

Short answer: No under this historical ruling. Component parts purchased separately from the original machine did not qualify under Conn. Gen. Stat. § 12-412(34); only components bought with the original machine were exempt.

Apply this to your situation

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 applying the machinery exemption then in effect to parts for numerically controlled machinery. Its distinction depended on whether components were purchased with the original machine or separately, and another taxpayer should not assume that historical rule applies to different equipment or current law. 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)

Plain-English summary

DRS concluded that component parts bought separately from the original numerically controlled machine did not qualify for the machinery sales-tax exemption. Only components purchased with the original machine were exempt under the ruling.

What this means for you

The historical rule turned on the timing and packaging of the component purchase: original-machine components qualified, while separately purchased parts did not.

Common questions

Were separately purchased component parts exempt? No.

Which components qualified? Those purchased with the original machine.

Citations and references

  • Conn. Gen. Stat. § 12-412(34), as cited in the ruling.

Source

Original ruling text

Ruling 89-216, Manufacturing

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

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