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.

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This Ruling has been superseded  by PS 94(3)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