Connecticut State Department of Revenue Services

WEBINAR: DRS will be holding a webinar on Wednesday, June 11, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to landscaping services and related outdoor services.  Select here to register

This information is not current and is being provided for reference purposes only

Ruling 89-61

Engineering

This Ruling has been obsoleted by AN 94(4)

The total gross receipts for asbestos training programs rendered to businesses are applicable to sales or use tax pursuant to section 12-426-27 of the Regulations of Connecticut State Agencies.

Asbestos testing services are not subject to sales or use tax.

LEGAL DIVISION

August 22, 1989