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 89-243, Hazardous Waste

This Ruling has been superseded by SN 95(17)


Asbestos removal services have an exclusion from the Connecticut sales and use tax pursuant to Conn. Gen. Stat. §12-407(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