Despite Tuesday's storm, DRS employees are answering emails and phone calls, and completing other essential agency functions. If you have a question about state taxes administered by DRS, email ( or call us (860-297-5962) during regular business hours. Phone wait times are minimal.

Walk-in services at all DRS branch office locations remain suspended.

Email the Priority One Taxpayer Assistance Program:

Please check our Frequently Asked Questions page.

Ruling 89-238, Utility Exempton - Residential

This Ruling has been superseded by PS 94(3.1) 

The 1989 Connecticut General Assembly has curtailed the sales and use tax exemption for the sale of gas, electricity and heating oil under Conn. Gen. Stat. §§ 12-412(3) and (16), as amended by Public Act No. 89-251. However, the General Assembly did provide for an exemption for use "in any residential dwelling."

The Department of Revenue Services considers long-term health care and chronic care facilities, commonly known as convalescent or nursing homes, to be residential for the purpose of this exemption.

The exemptions for residential use are issued by the utility companies and fuel oil dealers, and not by the Department of Revenue Services. Therefore, each facility should contact its utility company and heating oil dealer directly in order to complete an exemption certificate and claim the residential exemption. Refunds for sales taxes already paid will be issued in the form of a credit against each facility's bill.


November 27, 1989