Connecticut State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Connecticut, with full citations and the original source on every page.
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Is the electricity a wireless carrier uses at its Connecticut cell sites exempt as manufacturing utility use?
No. Electricity a wireless carrier uses at its Connecticut cell sites to transmit signals is not exempt under Conn. Gen. Stat. § 12-412(3)(A). That exemption covers electricity used directly to fabric…
When a power plant buys electricity, can it buy it tax-free — for resale, or as electricity used to generate its own electricity?
Partly yes. A Connecticut power producer may buy electricity tax-free for RESALE when it resells that power to wholesalers and distributors (Conn. Gen. Stat. § 12-410). It may also buy electricity exe…
Does the electricity used in a newspaper's prepress-operations building qualify for Connecticut's manufacturing/fabrication utility exemption?
No. The electricity used in the building that houses a newspaper's PREPRESS operations (advertising, composing, art, camera, editorial, darkroom, classifieds) does NOT qualify for the utility exemptio…
Was natural gas bought by a cogeneration facility exempt when used directly to furnish steam and electricity to consumers through mains, lines, or pipes?
Yes under this ruling. X Company's natural gas purchases were exempt to the extent the gas was used directly to furnish steam or electricity delivered to consumers through mains, lines, or pipes. The …
Did take-out pizza and pizza-delivery businesses qualify for the manufacturing exemption on electricity purchases?
No under this historical ruling. DRS treated the businesses as preparing and furnishing meals for immediate consumption, not as manufacturers or fabricators operating industrial plants. They could not…
Which facilities counted as residential for the exemption from sales tax on gas, electricity, and heating fuel?
Under this historical ruling, apartment buildings, nursing homes, congregate housing, and halfway houses were residential and exempt for gas, electricity, and heating fuel. Hospitals, hotels, and mote…
Did nursing homes and similar long-term health or chronic-care facilities qualify for Connecticut's residential utility exemption?
Yes under this historical ruling. DRS treated convalescent or nursing homes as residential, allowing them to claim the exemption through their utility and heating-oil suppliers and receive bill credit…
Did Connecticut's residential utility exemption cover electricity and heating fuel used in condominium common areas and recreation facilities?
Yes under this historical ruling, if the entire condominium complex was predominantly residential. The exemption covered association-billed common areas and a condominium social club's on-site recreat…
Did X Foundation owe Connecticut sales tax on utility services purchased for its headquarters, including utilities associated with leased space?
No under this historical ruling. DRS said no sales tax was due on utility services purchased by X Foundation, whose property, income, obligations, and activities were exempt under Conn. Gen. Stat. § 1…
Did a residence with an attached business office qualify for Connecticut's residential electricity exemption?
Yes under this historical ruling if at least 51% of the entire building, including the residence and office, was occupied for residential dwelling purposes. DRS says Policy Statement 94(3) superseded …
When did electricity sold to a job shop qualify for Connecticut's manufacturing utility exemption?
It was exempt under this historical ruling when used directly to fabricate finished products for sale and at least 75% of all electricity consumed at the location, building, or premises was used for f…
When did electricity sold to an optical-lens fabricator qualify for Connecticut's manufacturing utility exemption?
It was exempt under this historical ruling when used directly to fabricate optical lenses for sale and at least 75% of all electricity consumed at the location, building, or premises was used for fabr…
When did electricity sold to an awning fabricator qualify for Connecticut's manufacturing utility exemption?
It was exempt under this historical ruling when used directly to fabricate awnings for sale and at least 75% of all electricity consumed at the location, building, or premises was used for fabrication…
Did a precision sheet-metal manufacturer qualify for Connecticut's sales-tax exemption on electric bills?
Yes under this historical ruling. X Company manufactured precision sheet-metal components for aircraft, medical, and commercial uses to customer designs and specifications, and DRS said it qualified f…
Did electricity used by a bakery to produce baked goods qualify for Connecticut's manufacturing utility exemption?
Yes, if at least 75% of the electricity was consumed in the fabrication process. DRS says Policy Statement 94(3) superseded the ruling.
Did electricity used by an ice manufacturer qualify for Connecticut's manufacturing utility exemption?
Yes, when at least 75% of the electricity was consumed in fabricating the ice sold. The exemption applied only to electricity, not other purchases. DRS says PS 94(3) superseded the ruling.
Did electricity used in printing operations qualify for Connecticut's manufacturing utility exemption?
Yes, if at least 75% of the electricity was consumed in fabricating the printed material. DRS says Policy Statement 94(3) superseded the ruling.
Was electricity sold for use in the municipal tax district described in Connecticut Ruling 89-90 taxable?
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.
Did Connecticut Ruling 89-89 exempt electricity supplied through one meter to an apartment building used predominantly as residential dwellings?
Yes. Electricity sold to the single-meter apartment building was exempt if the building and its electricity use were predominantly for residential dwelling purposes. DRS says PS 94(3) superseded the r…
When did Connecticut Ruling 89-85 exempt electricity used by a bakery to manufacture baked goods?
The electricity was exempt if at least 75% was consumed in the bakery's production process. DRS says the information is not current and PS 94(3) superseded the ruling.
Did Connecticut Ruling 89-83 exempt electricity and gas sold to laundromats and dry-cleaning establishments as manufacturing utilities?
No. The ruling said laundromats and dry cleaners were not industrial manufacturing plants, so their electricity and gas were taxable and did not qualify for the cited manufacturing exemptions. DRS say…
Did Connecticut Ruling 89-79 exempt electricity used by printers in printing operations?
Yes, when at least 75% of the electricity was consumed in fabricating printed material. The official page says the information is not current and PS 94(3) superseded the ruling.
Did Connecticut Ruling 89-77 exempt electricity used by printers in printing operations?
Yes, when at least 75% of the electricity was consumed in fabricating printed material. The official page says PS 94(3) obsoleted the ruling and the information is not current.
Did Connecticut Ruling 89-76 exempt electricity used to store harvested fruit and produce in a farmer's cold-storage facility?
Yes. The ruling treated the cold-storage electricity as directly used in agricultural production because the farmer stored harvested fruit and produce there until sale. PS 94(3) later obsoleted the ru…
Did Connecticut Ruling 89-75 exempt electricity and gas used by greenhouse and nursery florists?
Yes, when the utilities were used directly in greenhouse or nursery agricultural production. Florists that merely bought cut flowers and made arrangements owed tax on their utility bills. PS 94(3) obs…
Did Connecticut Ruling 89-73 exempt electricity for common-area lighting in predominantly residential apartment buildings?
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.
Was electricity used to repair and recondition printed circuit boards taxable under Connecticut Ruling 89-72?
Yes. The ruling taxed electricity sold for use by repairers and reconditioners, including a business repairing and reconditioning printed circuit boards for key telephone systems. PS 94(3) superseded …
Was electricity used for residential dwelling purposes in a condominium complex exempt under Connecticut Ruling 89-63?
Yes. Electricity used in residential condominium units was exempt whether each unit was billed separately, rented to a residential tenant, or included in a single association bill for a predominantly …
How did Connecticut Ruling 89-56 treat resale purchases of electricity or steam and gas used to produce utility service?
Electricity or steam bought for resale was not taxable if the purchaser gave the seller a resale certificate. Gas used directly to furnish steam or electricity through lines or pipes to consumers was …
Were sales of gas or electricity to nursing or convalescent homes taxable under Connecticut Ruling 89-43?
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.
Did apartment buildings and rental homes retain Connecticut's residential gas-and-electricity exemption when managed for nonresident owners or temporarily vacant?
Yes. The ruling treated apartment buildings and rented houses as residential dwellings even when managed for nonresident owners, and vacant apartment units or rental homes retained the residential uti…
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These are official tax letter rulings and advisory opinions issued by Connecticut's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.