Ruling 8990 Utility Exemption Residential

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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This Ruling has been superseded by PS 94(3)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