Connecticut State Department of Revenue Services

HOLIDAY: The Department of Revenue Services will be closed on Thursday, June 19th, a state holiday.

WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

Ruling 89-240, Hazardous Waste

This Ruling has been cited in Ruling 94-5; superseded in part by SN 95(17)

X Company site-assesses an existing facility for the presence of asbestos-containing materials, determines the feasibility of removing the material or managing it in place, prepares plans and specifications for the asbestos removal contractor, and oversees the work of the abatement contractor to ensure that federal and state laws on such removals are adhered to.

The services rendered by X Company are excluded from the sales and use tax on services to existing industrial, commercial and income-producing property under section 12-407(2)(i)(I) of the Connecticut General Statutes as services rendered for the "voluntary containing or removing of hazardous waste" which includes asbestos.

LEGAL DIVISION

November 27, 1989