DRS: Ruling 89-61, Engineering

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been obsoleted by AN 94(4)

Ruling 89-61

Engineering


The total gross receipts for asbestos training programs rendered to businesses are applicable to sales or use tax pursuant to section 12-426-27 of the Regulations of Connecticut State Agencies.

Asbestos testing services are not subject to sales or use tax.

LEGAL DIVISION

August 22, 1989