Connecticut State Department of Revenue Services

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.

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

Ruling 90-33

Asbestos Removal

This Ruling has been cited in Ruling 94-5; superseded by SN 95(17)

The Department has recently issued a ruling that held that services related to the voluntary containing or removing of hazardous waste applies to asbestos removal and is exempt from Connecticut sales tax. It is my interpretation that this exempt service would include the services of an environmental consultant relating to asbestos removal.

James F. Meehan
Commissioner

March 12, 1990