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CT Ruling 89-73 Sales and Use Taxes 1989-09-06

Did Connecticut Ruling 89-73 exempt electricity for common-area lighting in predominantly residential apartment buildings?

Short answer: Yes. When an apartment building was predominantly rented for residential dwelling purposes, electricity for inside hallway lights and exterior lighting was exempt. PS 94(3) later obsoleted the ruling.

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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, but its page expressly says the information is not current and that PS 94(3) obsoleted the ruling. It is presented only as historical reference and should not be used as current law.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 current residential 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

Electricity sold to an apartment building was exempt when the building was predominantly rented for residential dwelling purposes. The exemption included the building's electric bill for interior hallway lights and exterior lighting.

The official page says the information is not current and PS 94(3) obsoleted the ruling.

What this means for you

The historical ruling extended the residential classification to specified common-area lighting at a predominantly residential apartment building. Because it is obsolete, current utility bills require current guidance.

Common questions

Did the exemption cover hallway lighting? Yes, when the building was predominantly residential.

Did it cover exterior lighting? Yes under the same condition.

Citations and references

  • PS 94(3), identified by the official page as obsoleting this ruling.

Source

Original ruling text

Ruling 89-73, Utility Exemption - Residential

This information is not current and is being provided for reference purposes only

This Ruling has been obsoleted by PS 94(3)

The sales of electricity to apartment buildings that are predominately rented for residential dwelling purposes are exempt from sales and use tax. If the apartment building is predominately rented for residential dwelling purposes, then the electric bill for inside hallway lights and exterior lighting is not subject to sales and use tax.

LEGAL DIVISION

September 6, 1989

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