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This Ruling has been superseded by PS 94(3)

Ruling 89-202

Utility Exemption - Residential


The sale of electricity to a building that is predominately occupied for residential dwelling purposes is exempt from sales and use tax.

Based on the information presented in your letter, your personal residence has a business office attached. Accordingly, if 51% or more of the building, inclusive of the residence and office, is occupied for residential dwelling purposes, then the purchase of electricity for said building is exempt from sales and use tax.

LEGAL DIVISION

November 8, 1989