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.

Ruling 89-90, Utility Exemption - Residential

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

This Ruling has been superseded  by PS 94(3)

The sale of electricity for use in X Municipal Tax District is not subject to sales and use tax because it qualifies for the residential dwelling exemption.

LEGAL DIVISION

September 6, 1989