Connecticut State Department of Revenue Services

Holiday Closing: The Department of Revenue Services will be closed on Monday, November 11, a state holiday.

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 89-241, 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This Ruling is superseded by PS 94(3)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