Ruling 8987 Utility Exemption Residential

Warning!

It seems that JavaScript is not working in your browser. It could be because it is not supported, or that JavaScript is intentionally disabled. Some of the features on CT.gov will not function properly with out javascript enabled.

Settings Menu

Language
High Contrast
High Contrast Mode On or Off switch
Font Size
Disclaimer

Connecticut remains at an elevated level of fire risk due to extremely dry conditions. Use extra caution to prevent fires. An emergency burn ban is in effect at all state parks, forests, and wildlife management areas, prohibiting the use of all outdoor grills, firepits, campfires, etc.

Holiday Closing: The Department of Revenue Services will be closed on Monday, November 11, a state holiday.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

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This Ruling has been superseded by PS 94(3)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

Connecticut State Department of Revenue Services

Ruling 89-87

Utility Exemption - Residential