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This Ruling has been superseded by SN 95(17)

Ruling 89-243

Hazardous Waste


Asbestos removal services have an exclusion from the Connecticut sales and use tax pursuant to Conn. Gen. Stat. ยง12-407(2)(i)(I) as "services rendered for the voluntary containing or removing of hazardous waste." Tangible personal property purchased in the performance of such services remains subject to the sales and use tax.

LEGAL DIVISION

November 27, 1989