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This Ruling has been cited in Ruling 94-5; superseded by SN 95(17)

Ruling 90-33

Asbestos Removal

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

March 12, 1990