DRS: Ruling 89-235, Utility Exemption - Residential

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

 

This Ruling has been superseded by PS 94(3.1)

Ruling 89-235

Utility Exemption - Residential


The sale of electricity used in any residential dwelling is exempt from sales and use tax pursuant to section 12-412(13) of the Connecticut General Statutes, as amended by Public Act No. 89-251. The sale of fuel used for heating purposes in any residential dwelling is exempt from sales and use tax pursuant to section 12-412(16) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

When the electric company or heating fuel company bills a condominium association for the electricity or heating fuel used in the common areas of the condominium complex, the sales and use tax would not apply to said charges provided the entire condominium complex, inclusive of all units contained therein, is predominately occupied for residential dwelling purposes. Accordingly, the sales of electricity or heating fuel to a condominium association social club for use in the recreation facilities situated on and a part of the condominium complex are not subject to sales and use tax provided said complex is predominately occupied for residential dwelling purposes.

LEGAL DIVISION

November 22, 1989