Ruling 89241 Utility Exemption Residential

Warning!

It seems that JavaScript is not working in your browser. It could be because it is not supported, or that JavaScript is intentionally disabled. Some of the features on CT.gov will not function properly with out javascript enabled.

Settings Menu

Language
High Contrast
High Contrast Mode On or Off switch
Font Size
Disclaimer

Over the next few days, Connecticut will experience a blast of arctic temperatures. Governor Lamont has activated the Severe Cold Weather Protocol. A list of shelters is available at 211ct.org or by calling 2-1-1. [Read more about the Severe Cold Weather Protocol]

Scam Alert: The DRS is alerting taxpayers to a new scam where scammers are impersonating DRS by sending fraudulent text messages. For more information, see TSSB 2025-6.

Ruling 89-241, Utility Exemption - Residential

This Ruling is superseded by PS 94(3)

The Department considers apartment buildings, nursing homes, congregate housing facilities and halfway houses to be "residential" and therefore exempt from the sales tax imposed on the sale of gas, electricity and heating fuel.

Hospitals, hotels and motels are not considered to be residential by the Department.

LEGAL DIVISION

November 27, 1989

Connecticut State Department of Revenue Services

Ruling 89-241, Utility Exemption - Residential