Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

Ruling 89-239, Hazardous Waste

This information is not current and is being provided for reference purposes only

This Ruling has been superseded by SN 95(17)

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