Connecticut State Department of Revenue Services

Holiday Closing: The Department of Revenue Services will be closed on Monday, November 11, a state holiday.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

Ruling 89-239, Hazardous Waste

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

This Ruling has been superseded by SN 95(17)

It is our opinion that the removal of asbestos is excluded from the sales and use tax under Conn. Gen. Stat. § 12-407(2)(i)(I) as "services rendered for the voluntary containing or removing of hazardous waste."

LEGAL DIVISION

November 27, 1989