Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.

IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

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This Ruling has been superseded by SN 95(17)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."


November 27, 1989