Connecticut State Department of Revenue Services

HOLIDAY: The Department of Revenue Services will be closed on Thursday, June 19th, a state holiday.

WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. 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This Ruling has been superseded by PS 94(3)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