NOTICE: All DRS offices will be closed on Monday, January 21st, in observance of Martin Luther King Jr. Day. We will reopen on Tuesday, January 22nd.

Search Department of Revenue Services Filtered Topic Search

This Ruling has been superseded  by PS 94(3)

Ruling 89-90

Utility Exemption - Residential


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