Ezel / Tax Rulings / CT
CT Ruling 89-155 Utility Sales Tax 1989-10-25

Were sewer services exempt from Connecticut's sales tax on utility service?

Short answer: No under this historical ruling. DRS said sewer services were not exempt from the sales tax imposed on utility service.

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This page answers the general question as of 1989. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1989 Connecticut Department of Revenue Services Ruling addressing sewer service under the utility sales-tax rule then in effect. The published text is one sentence and cites no statute, facts, rate, or broader legal test, so another taxpayer should not assume the same historical treatment under current utility-tax law. Connecticut imposes sales and use tax solely at the state level: there are no local or municipal sales taxes. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

DRS said sewer services were not exempt from the sales tax on utility service.

What this means for you

The brief historical ruling states only the result and gives no facts or legal analysis.

Common questions

Were sewer services exempt? No under the ruling.

Citations and references

  • The published ruling text does not cite a specific statute or regulation.

Source

Original ruling text

Ruling 89-155, Utility Sales Tax

Ruling 89-155

Utility Sales Tax

Please be advised that sewer services are not exempt from the sales tax on utility service.

LEGAL DIVISION

October 25, 1989

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