Connecticut State Department of Revenue Services

New Businesses:  DRS will be holding a webinar on Wednesday, April 16, at 10:00 a.m. This session will provide an overview of the requirements for registering a new business with DRS. Select here to register.

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This Ruling has been superseded by PS 94(3)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