Connecticut State Department of Revenue Services

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

Ruling 89-202

Utility Exemption - Residential

This Ruling has been superseded by PS 94(3)

The sale of electricity to a building that is predominately occupied for residential dwelling purposes is exempt from sales and use tax.

Based on the information presented in your letter, your personal residence has a business office attached. Accordingly, if 51% or more of the building, inclusive of the residence and office, is occupied for residential dwelling purposes, then the purchase of electricity for said building is exempt from sales and use tax.

LEGAL DIVISION

November 8, 1989