Ruling 89-230

Hazardous Waste

This Ruling has been superseded by SN 95(17)

Conn. Gen. Stat. § 12-407(2)(i)(I) imposes the sales and use tax on "services to industrial, commercial or income-producing real property" but excludes "any such services rendered for the voluntary containing or removing of hazardous waste."

The Department considers asbestos to be a hazardous waste. Accordingly, the services rendered directly in the actual physical removal, containment and disposal of asbestos are not subject to sales tax. Similarly, the services of moving and relocating personnel and tangible personal property are not subject to tax as long as such services are directly related to the actual project of asbestos removal and containment.

After the removal or containment of the asbestos, the services excluded from sales tax are strictly limited to those services necessary to restoring the affected area to its former condition through the use of comparable materials. Renovation work which enhances and improves the work area or building itself is subject to tax.

TIMOTHY F. BANNON
COMMISSIONER

November 21, 1989