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This Ruling has been superseded by SN 95(17)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. ยง 12-407(2)(i)(I) as "services rendered for the voluntary containing or removing of hazardous waste."

LEGAL DIVISION

November 27, 1989