DRS: Ruling 89-43, Utility Exemptions - Residential

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been superseded by PS 94(3)

Ruling 89-43

Utility Exemption - Residential


The sales of gas or electricity to nursing or convalescent homes for their use are exempt from sales or use tax.

LEGAL DIVISION

August 15, 1989