DRS: Ruling 89-239, Hazardous Waste

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

 

This Ruling has been superseded by SN 95(17)

Ruling 89-239

Hazardous Waste


It is our opinion that the removal of asbestos is excluded from the sales and use tax under Conn. Gen. Stat. 12-407(2)(i)(I) as "services rendered for the voluntary containing or removing of hazardous waste."

LEGAL DIVISION

November 27, 1989