Ezel / Tax Rulings / CT
CT Ruling 89-43 Sales and Use Taxes 1989-08-15

Were sales of gas or electricity to nursing or convalescent homes taxable under Connecticut Ruling 89-43?

Short answer: No. The ruling exempted gas or electricity sold to nursing or convalescent homes for their use from sales or use tax. The ruling is superseded.

Apply this to your situation

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 1989 Connecticut Department of Revenue Services Ruling is not current. The official page says it was superseded by Policy Statement 94(3), so it is provided only as historical reference and should not be used as current authority. It addressed gas and electricity sold to nursing or convalescent homes under the law then in effect. 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 current utility exemptions.
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

Gas or electricity sold to nursing or convalescent homes for their use was exempt from sales or use tax under this ruling.

The official archive says the ruling was superseded by Policy Statement 94(3).

What this means for you

The historical ruling states a narrow utility exemption for the specified facilities. It does not describe other health-care facilities, mixed uses, metering, or billing arrangements, and its superseded status means current eligibility must be verified separately.

Common questions

Which utilities were exempt? Gas and electricity.

Which facilities were covered? Nursing or convalescent homes.

Is the ruling current? No. The official page says it was superseded.

Citations and references

  • No statute or regulation was cited in the ruling text.

Source

Original ruling text

Ruling 89-43, Utility Exemptions - Residential

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

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