Connecticut sales tax legislation requires CL&P to apply a 6 percent sales tax to all electric service bills that do not qualify for any of the exemptions listed below. For customers who are not exempt, the tax will apply only to the monthly charges in excess of $150.00 for any service location.
Sales tax Exemptions:
If electricity is used predominantly for residential purposes.
If you claim an exemption as a nonprofit charitable hospital or as an organization established exclusively for charitable, religious, scientific, educational, literary, historical, or cemetery purposes.
If you claim a government entity exemption under Section 12-412(1).
If you claim an exemption for agricultural production, fabrication of a finished product, or manufacturing and that not less than 75 percent of the electricity is consumed for such purposes.