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.

This Ruling has been superseded by PS 94(3)

Ruling 89-43

Utility Exemption - Residential


The sales of gas or electricity to nursing or convalescent homes for their use are exempt from sales or use tax.

LEGAL DIVISION

August 15, 1989