Energy
metered gas, electricity, and fuel,
including propane and heating oil

Residential dwellings, apartment units and condominiums:

• not subject to the state sales tax rate
• subject to local option sales tax (LOST), if any
  • unless the residence is located in a jurisdiction imposing a franchise fee

Non-Residential:

• subject to the state sales tax rate of 6%
• subject to local option sales tax (LOST), if any
  • unless located in a jurisdiction imposing a franchise fee