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