Search Department of Revenue Services Filtered Topic Search

This Ruling is superseded by PS 94(3)

Ruling 89-241

Utility Exemption - Residential


The Department considers apartment buildings, nursing homes, congregate housing facilities and halfway houses to be "residential" and therefore exempt from the sales tax imposed on the sale of gas, electricity and heating fuel.

Hospitals, hotels and motels are not considered to be residential by the Department.

LEGAL DIVISION

November 27, 1989