Tax Type
Retail Sales and Use Tax
Description
Utility Consumers' Taxes; Town Charter
Topic
Local Taxes Discussion
Date Issued
08-31-1970
No change in a town charter is necessary for the town to impose a utility tax and towns may adopt different consumer tax maximums for residential and business users. However, the utility consumers' taxes may not be imposed upon purchasers of oil and coal. Also, there is no limitation on the tax rate of a utility consumer's tax.
Attorney General's Opinion