Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

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