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This Ruling has been superseded by PS 94(3)

Ruling 89-89

Utility Exemption - Residential

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

According to the information presented in your letter, the premises are serviced by only one electric meter. If the electricity used at the apartment building is predominately for residential dwelling purposes, then the electric bills for the premises are not subject to sales and use tax.


September 6, 1989