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This Ruling has been superseded by PS 94(3)

Ruling 89-43

Utility Exemption - Residential

The sales of gas or electricity to nursing or convalescent homes for their use are exempt from sales or use tax.


August 15, 1989