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 89-90, Utility Exemption - Residential

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

This Ruling has been superseded  by PS 94(3)


The sale of electricity for use in X Municipal Tax District is not subject to sales and use tax because it qualifies for the residential dwelling exemption.

LEGAL DIVISION

September 6, 1989