Connecticut State Department of Revenue Services

Webinar Alert: DRS has rescheduled its Sales and Use Tax Webinar on Janitorial Services and Maintenance Services to Wednesday, September 3, 2025, at 10:00 a.m. To register for this event, simply click here!

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

Ruling 89-87

Utility Exemption - Residential

This Ruling has been superseded by PS 94(3)

The sales of electricity to mobile home parks for their use are not subject to sales and use tax because they qualify for the residential dwelling exemption.

LEGAL DIVISION

September 6, 1989