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THE MACHINEBLUE BOOKResearch · Market · Ownership
SECTION 179 GUIDE · 2026

Where to find a used machine
before December 31.

If you want a used machine in service by year-end, the type of seller matters as much as the price: it decides who owns the machine, whether you can see it run, and how fast it can reach your floor. Here are the main places to search, grouped by how they sell.

Not tax advice. Talk to your tax adviser or CPA about your situation. Information is current for the 2026 U.S. federal tax year (checked October 29, 2026); state rules differ.

1 · OEM CERTIFIED PRE-OWNED AND FACTORY PROGRAMS

OEM certified pre-owned and factory programs

How it works: the machine builder or its authorized network sells machines it has taken back, used for demonstrations or training, or refurbished. Programs differ widely: some inspect and recertify every machine and include a warranty, others sell pre-owned units as-is. Inventory is limited to that builder's machines. Because the machines are often in stock, delivery before December 31 can be realistic if you move early. Ask what inspection was done, what warranty applies, and whether you can see the machine run.

2 · USED MACHINERY DEALERS

Used machinery dealers

How it works: a stocking dealer generally owns the machines it sells and keeps them in its own warehouse, which can make inspection under power, run-off and fast shipping easier. Terms vary: some dealers offer limited warranties, trade-ins or financing; many sell as-is. Ask whether the machine is under power, what was checked, and when it can ship.

3 · CONSIGNMENT DEALERS AND BROKERS

Consignment dealers and brokers

How it works: on consignment, the machine usually still belongs to the shop selling it and often sits in that shop, sometimes still in production. That can mean you see it cutting parts, but removal, rigging and shipping depend on the owner's schedule, which matters for a December 31 deadline. Confirm who owns the machine, when it can be disconnected, and who arranges removal.

4 · AUCTIONS AND AUCTION MARKETPLACES

Auctions and auction marketplaces

How it works: machines are usually sold as-is, where-is, after a short inspection period, and the buyer pays the winning bid plus a buyer's premium and arranges removal within a set window. Prices can be attractive and sale dates are fixed, but there is rarely a run-off or warranty, and rigging and freight are your responsibility. Read the terms and removal deadline before you bid.

5 · ONLINE MARKETPLACES AND LISTING SITES

Online marketplaces and listing sites

How it works: these sites list machines offered by many dealers, auctioneers and owners. The marketplace usually does not own the machine; you deal with the seller named on the listing. They are useful for seeing many machines at once, then contacting the seller directly to confirm availability, condition and shipping time.

6 · MBB

Search MBB too.

MBB's own resources for a year-end purchase:

Listed alphabetically within each group, described from each company's own website (checked October 29, 2026). Inclusion is not an endorsement, ranking or recommendation; confirm terms, condition and availability with the seller. Okuma, Mazak and Makino did not publish a used-machine program we could find on their own sites; ask their authorized distributors.

GET HELP

We can help you find it.

MBB tracks OEM certified-used programs, dealers and auctions nationwide. Tell us the machine and your year-end deadline and we will point you to where to look.

Only a response to this request unless you separately opt in. Privacy · Terms. Prefer to call? (866) 827-2477.

QUESTIONS

Frequently asked questions.

Where can I buy a used CNC machine before year-end?

From OEM certified pre-owned programs, stocking used machinery dealers, consignment dealers, auctions and online marketplaces. For a December 31 deadline, sellers with machines in stock and under power usually move fastest; consignment and auction purchases depend on removal schedules.

Does a used machine from an auction qualify for Section 179?

It can, if you bought it for use in your business, it was not from a related person, it is new to you, and it is placed in service by the end of your tax year. Ask your tax adviser about your situation.

Can MBB help me find a machine?

Yes. Use the form on this page with the machine and your deadline, and MBB will point you to where to look.

IN THIS GUIDE

The Section 179 guide.

SOURCES

Where these facts come from.

Published by Delta Arc, LLC · Editor: Michael Davis · Last reviewed October 29, 2026.

Not tax advice. Talk to your tax adviser or CPA about your situation. Information is current for the 2026 U.S. federal tax year (checked October 29, 2026); state rules differ.