Connecticut State Department of Revenue Services

WEBINAR: Next up in the Summer Series of Sales and Use Tax Webinars, DRS will be holding a webinar on Wednesday, July 16, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Janitorial Services and Maintenance Services. Select here to register.

This information is not current and is being provided for reference purposes only

Ruling 89-56

Electricity - Manufacturing Utilities - Steam

This Ruling has been superseded by Ruling 2001-3

While a retail sale of electricity or steam may, under certain circumstances, be subject to sales and use taxes, a sale for resale of electricity or steam is not subject to sales and use taxes. See Conn. Gen. Stat. §§ 12-412(3), 12-410 and 12-411. If a sale for resale occurs, the purchaser must issue a resale certificate to the seller.

Purchases of gas for use directly in furnishing steam or electricity delivered to consumers through lines or pipes are exempt from sales and use taxes; Conn. Gen. Stat. §12-412(3); but the applicability of this exemption where electricity is delivered not to consumers, but, instead, to public utilities which are retailers--and not consumers--of electricity, would be contested by this Department.

LEGAL DIVISION

August 18, 1989