DRS: Ruling 89-87, Utility Exemption - Residential

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been superseded by PS 94(3)

Ruling 89-87

Utility Exemption - Residential


 
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