Redacted Letter Rulings - Utility Tax

Written by Finance's Legal Affairs Division, letter rulings are written statements that set forth the applicability of the statutes and rules to a specific set of facts, and are provided in redacted form to protect taxpayer-specific information.


Condominium association for commercial condominium is a landlord for purposes of the exemption from tax on sales of utility services by a utility to a vendor of utility services selling to tenants as an incident to renting property. #05-4835. 10/11/2005
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US subsidiary of alien corporation operating as a reseller of international long-distance service taxed as a vendor of utility services. Sales for resale excluded from Gross Operating Income. For GCT purposes, sales for resale and income from transactions not wholly within the City included in entire net income. #03-4815. 7/21/2004 
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Reseller of long distance telephone service subject to the General Corporation Tax (GCT) as a vendor of utility services. #02-4798. 4/18/2003
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Utility may continue to accept resale remission certificates from nonprofit entities with respect to receipts for sales not for such entities' ultimate use and consumption after new law takes effect an January 1, 1998. #98-4732. 3/23/1999
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