Connecticut State Department of Revenue Services

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Ruling 89-240, Hazardous Waste

This Ruling has been cited in Ruling 94-5; superseded in part by SN 95(17)

X Company site-assesses an existing facility for the presence of asbestos-containing materials, determines the feasibility of removing the material or managing it in place, prepares plans and specifications for the asbestos removal contractor, and oversees the work of the abatement contractor to ensure that federal and state laws on such removals are adhered to.

The services rendered by X Company are excluded from the sales and use tax on services to existing industrial, commercial and income-producing property under section 12-407(2)(i)(I) of the Connecticut General Statutes as services rendered for the "voluntary containing or removing of hazardous waste" which includes asbestos.

LEGAL DIVISION

November 27, 1989