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This Ruling has been obsoleted by PS 94(3)

Ruling 89-73

Utility Exemption - Residential


The sales of electricity to apartment buildings that are predominately rented for residential dwelling purposes are exempt from sales and use tax. If the apartment building is predominately rented for residential dwelling purposes, then the electric bill for inside hallway lights and exterior lighting is not subject to sales and use tax.

LEGAL DIVISION

September 6, 1989