DRS: Ruling 89-243, 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This Ruling has been superseded by SN 95(17)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 89-243

Hazardous Waste


Asbestos removal services have an exclusion from the Connecticut sales and use tax pursuant to Conn. Gen. Stat. 12-407(2)(i)(I) as "services rendered for the voluntary containing or removing of hazardous waste." Tangible personal property purchased in the performance of such services remains subject to the sales and use tax.

LEGAL DIVISION

November 27, 1989