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 89-73, Utility Exemption - Residential

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

This Ruling has been obsoleted by PS 94(3) 

The sales of electricity to apartment buildings that are predominately rented for residential dwelling purposes are exempt from sales and use tax. If the apartment building is predominately rented for residential dwelling purposes, then the electric bill for inside hallway lights and exterior lighting is not subject to sales and use tax.


September 6, 1989