Ruling 8943 Utility Exemptions Residential

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This Ruling has been superseded by PS 94(3)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

Ruling 89-43, Utility Exemptions - Residential

Ruling 89-43

Utility Exemption - Residential