Ruling 8943 Utility Exemptions Residential

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This Ruling has been superseded by PS 94(3)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

Connecticut State Department of Revenue Services

Ruling 89-43

Utility Exemption - Residential