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See Ordering Informational Publications In Booklet Form on our website for information on obtaining additional copies of this publication. Guide Sections. Section I - Manufacturers, Fabricators and Processors. Appendix A - Index of Tax Publications.
This is a guide to Connecticut sales and use taxes for manufacturers, fabricators and processors doing business in the State of Connecticut. The main focus of the guide is on the sales and use taxes as they apply to the manufacturing industry. Manufacturers, fabricators and processors are defined in Section I of this guide. Connecticut sales and use taxes are imposed on the sale of all tangible personal property, and certain enumerated services, unless specifically exempt from tax by statute.
Full and partial exemptions from sales and use taxes are available to qualified manufacturers, fabricators and processors. This guide is a reference of available benefits for manufacturers, fabricators and processors under the Connecticut Sales and Use Taxes Act.
While many areas of the tax law are discussed, the most commonly used manufacturing exemptions are provided for in:. They provide manufacturers a full exemption from sales and use taxes on the purchase of machinery, materials, tools and fuel used directly in the manufacturing production process.
Fabricators are not afforded the full exemption on machinery. Processors are not eligible for any portion of these full exemptions. Effective January 1, , replacement and repair parts for manufacturing machinery that is exempt under Conn. The refund provision and reduced tax rate for replacement and repair parts are repealed.
Component parts and contrivances for manufacturing machinery that is exempt under Conn. Parts that enhance or alter the productivity or functionality of a machine are also exempt.
Fabricators and processors are not eligible for this exemption. The partial exemption is provided as a percentage reduction of the gross receipts to calculate sales and use taxes on purchases of machinery, equipment, materials, tools, fuels, component parts and repair parts. This partial exemption is available to qualifying manufacturers, fabricators, processors and qualifying independent contractors.
The MRA is not intended to replace Conn. Thus, any sale of materials, tools, fuel, machinery or repair, replacement, component and enhancement parts that meets the requirements for full exemption under any one of these statutes continues to qualify for a full exemption. The MRA broadens the scope of the manufacturing and fabrication processes for the partial exemption and creates a partial exemption for processors and qualifying independent contractors.
Manufacturers purchasing replacement and repair parts for manufacturing machinery were afforded this benefit of a reduced tax rate, in addition to the partial exemption available under the MRA for the parts. Manufacturers were also eligible for a refund of tax paid under Conn. Effective January 1, , Conn.
It is the responsibility of the purchaser to:. In matters of dispute, a purchaser must substantiate its qualifications to the Department. In an audit, the Department need not prove that a purchase does not qualify for exemption; the purchaser must prove that it does. A purchaser who issues a false or fraudulent exemption certificate will be held liable for payment of tax, penalties and interest and may also be subject to both civil and criminal penalties.
Section I: Manufacturers, Fabricators and Processors helps you determine if a business qualifies as manufacturing, fabricating or processing. Once you have properly classified the business, you can proceed to the next step and determine which purchases made by your business may qualify for a full or partial exemption. A business that does not meet the full qualifications of a manufacturer, fabricator or processor may still qualify for a partial exemption. Manufacturers are afforded a full exemption on purchases of machinery used directly in the manufacturing production process.
Manufacturers and fabricators are afforded a full exemption on purchases of materials, tools and fuel that become an ingredient or component part of tangible personal property to be sold or are used directly in an industrial plant in a manufacturing or fabrication process of finished products to be sold.
Section IV: Partial Exemption for Machinery and Equipment pertains to manufacturers, fabricators, processors and independent contractors. Manufacturers, fabricators, processors and independent contractors may be eligible for a partial exemption on purchases of machinery and equipment under the MRA.
Section V: Partial Exemption for Materials, Tools and Fuels pertains to manufacturers, fabricators, processors and independent contractors. Manufacturers, fabricators, processors and independent contractors may be eligible for a partial exemption on purchases of materials, tools and fuels under the MRA, even if they do not qualify for the full exemption. Manufacturers are eligible for full exemption on purchases of replacement, repair, component and enhancement parts for machinery.
Manufacturers are also eligible for a partial exemption on purchases of replacement, repair, component and enhancement parts for machinery, equipment and tools. Fabricators and processors are eligible for a partial exemption on purchases of replacement, repair, component and enhancement parts for machinery, equipment and tools under the MRA. The taxability of labor provided to manufacturers, fabricators and processors is discussed.
Manufacturers may be eligible for a full or partial exemption on some purchases of computers and software. Fabricators and processors may be eligible for a partial exemption on some purchases of computers and software.
Section IX: Research and Development pertains to manufacturers, fabricators and processors. Partial exemptions are available to manufacturers, fabricators and processors for research and development.
Section X: Testing and Measuring pertains to manufacturers, fabricators and processors. Full and partial exemptions are available to manufacturers, fabricators and processors for testing and measuring. A full exemption is available for tangible personal property incorporated into or used and consumed in an air pollution control or waste treatment facility. The exemptions available to manufacturers, fabricators and processors for containers and packaging materials are discussed.
Certain industries have been identified by the Department with exemptions specific to their industries. Manufacturers, fabricators and processors are required to collect tax on all sales made to their customers, unless the items being sold are exempted by statute, or an exemption certificate or resale certificate is issued by the purchaser.
Both suppliers and purchasers are responsible in providing and accepting certificates for exempt purchases of materials, tools, fuels, machinery, equipment, repair, replacement, component and enhancement parts. The responsibility of manufacturers, fabricators and processors in complying with the Connecticut use tax law is discussed. Appendix A: Index of Tax Publications. Section 1 - Manufacturers, Fabricators and Processors.
Full and partial exemptions from tax are available to qualified manufacturers, fabricators and processors. The first step is to determine whether your business qualifies as a manufacturer, fabricator or processor.
Full Exemption machinery materials tools fuel component and enhancement parts replacement and repair parts. The term manufacturing is defined differently for the full exemption and the partial exemption under the Sales and Use Taxes Act.
The transformation cannot be a mere natural process, whether or not expedited by the use of machinery. Changing the quality of property shall include any substantial overhaul of the property that results in a significantly greater service life than such property would have had in the absence of such overhaul or with significantly greater functionality within the service life of the property, beyond merely restoring the original functionality for the balance of the original service life.
While the two definitions are not interchangeable, the major differences between the two are the inclusion of the following additional activities as manufacturing under the MRA for a partial exemption:. Use these general guidelines to determine if a business qualifies as a manufacturer unless otherwise indicated, these guidelines apply for both a full and partial exemption :.
While there is no requirement that the process take place at such a plant to qualify for a partial exemption on purchases of machinery and equipment, retail-based manufacturing does not qualify as manufacturing for either a full or partial exemption. The ordinary meaning of the term manufacturing or industrial plant indicates a place used either exclusively or primarily for manufacturing.
If the plant is not located in a commercial or industrial zone, or if it is located in a partially residential dwelling, it is less likely to qualify as a manufacturing plant or an industrial plant. See Cottage Industries. Use the following criteria to determine if an establishment has manufacturing as its predominant purpose:. Research and development activities preliminary to the manufacturing process are includable in the manufacturing production process only to establish a facility as a manufacturing plant or an industrial plant to determine eligibility for a full or partial exemption.
Measuring and testing activities are includable in the manufacturing production process only to establish a facility as a manufacturing plant or an industrial plant to determine eligibility for a partial exemption.
Research and development activities and measuring and testing activities, in and of themselves, do not constitute manufacturing for purposes of the full exemption, but do constitute manufacturing for purposes of the partial exemption. For a partial exemption, the finished product may also be a product for use in the manufacturing of a product ultimately sold at retail. American Frozen Foods v. Dubno , No. April 30, , at Production processes commonly regarded as manufacturing include but are not limited to:.
Production processes not generally regarded as manufacturing include but are not limited to:. The terms actual fabrication and fabricating are defined differently for the full and partial exemptions. Agencies Regs. The transformation cannot be a mere natural process, whether or not expedited by the use of human skill or labor or machinery.
While the two terms are not interchangeable, the basic premise behind the two definitions is essentially the same. While there is no requirement that the fabrication process take place at an industrial plant to qualify for a partial exemption on purchases of machinery and equipment, retail-based fabricating does not qualify as fabrication.
If the plant is not located in a commercial or industrial zone, or if it is located in a partially residential building, it is less likely to qualify as an industrial plant. Use the following criteria to determine if an establishment has fabrication as its predominant purpose:. Fabricating activities include but are not limited to: assembling, baling, bending, bottling, casting, coating, cutting, drilling, harvesting timber, painting, perforating, photocopying, replating tools, screening, shearing, shaping, shredding and welding.
Non-fabricating activities include but are not limited to: developing software programs, packing, repairing and remodeling. While there is no requirement that the process take place at an industrial plant to qualify for partial exemption on purchases of machinery and equipment, retail-based processing does not qualify as processing. Use the following criteria to determine if an establishment has processing as its predominant purpose:.
Processing activities include but are not limited to:. Non-processing activities include but are not limited to: repairing tangible personal property, remodeling property, packing, unpacking or shelving of a product to be sold.
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