Ruling 8990 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

A period of extremely frigid temperatures is forecast to impact Connecticut between the afternoon of Saturday, December 21, through Tuesday, December 24. Governor Lamont is activating the state's severe cold weather protocol during this period. To locate a shelter or warming center in Connecticut, call 2-1-1 or visit 211ct.org.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, January 15, 2025, at 10:00 a.m.

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This Ruling has been superseded by PS 94(3)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

Connecticut State Department of Revenue Services

Ruling 89-90, Utility Exemption - Residential