Ruling 89-241, Utility Exemption - Residential

This Ruling is superseded by PS 94(3)

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