Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.

IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

Ruling 89-202

Utility Exemption - Residential

This Ruling has been superseded by PS 94(3)

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.


November 8, 1989