Ruling 8987 Utility Exemption Residential

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Ruling 89-87

Utility Exemption - Residential

This Ruling has been superseded by PS 94(3)

The sales of electricity to mobile home parks for their use are not subject to sales and use tax because they qualify for the residential dwelling exemption.

LEGAL DIVISION

September 6, 1989

Connecticut State Department of Revenue Services

Ruling 89-87

Utility Exemption - Residential