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.

This information is not current and is being provided for reference purposes only

Ruling 89-28

Utility Exemption - Residential

This Ruling has been superseded by PS 94(3)

You have inquired as to how the sales tax on gas and electric bills pertains to the property management industry.

In imposing a sales tax on certain uses of gas and/or electricity on or after July 1, 1989, the General Assembly clearly stated that residential use would be exempt.

Therefore, the term "residential dwelling" applies to apartment buildings and to houses being rented out and managed on behalf of the building's non-resident owner. In addition, during such periods when apartment units or rental homes are vacant, they are still considered to be residential dwellings and, as a result, retain their exemption from the sales tax.


July 14, 1989