Ezel / Tax Rulings / CT
CT Ruling 89-90 Sales and Use Taxes 1989-09-06

Was electricity sold for use in the municipal tax district described in Connecticut Ruling 89-90 taxable?

Short answer: No. The ruling said electricity used in the municipal tax district qualified for the residential-dwelling exemption. DRS says the information is not current and PS 94(3) superseded the ruling.

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 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Department of Revenue Services Ruling, but its page expressly says the information is not current and that PS 94(3) superseded the ruling. It is presented only as historical reference and should not be used as current law.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 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 for use in the described municipal tax district was not subject to sales and use tax because it qualified for the residential-dwelling exemption.

The official page says this information is not current and PS 94(3) superseded the ruling.

What this means for you

The ruling records a historical residential-utility exemption for one municipal tax district. Because it was superseded, current utility sales require current guidance.

Common questions

Was the electricity taxable under the ruling? No.

Why was it exempt? The ruling said it qualified for the residential-dwelling exemption.

Is the ruling current? No. PS 94(3) superseded it.

Citations and references

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

Source

Original ruling text

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

Get today's answer for your situation

You just read a 1989 ruling on this question. Ezel checks current Connecticut tax law and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.