Ruling 89243 Hazardous Waste

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Ruling 89-243, Hazardous Waste

This Ruling has been superseded by SN 95(17)

Asbestos removal services have an exclusion from the Connecticut sales and use tax pursuant to Conn. Gen. Stat. §12-407(2)(i)(I) as "services rendered for the voluntary containing or removing of hazardous waste." Tangible personal property purchased in the performance of such services remains subject to the sales and use tax.

LEGAL DIVISION

November 27, 1989

Connecticut State Department of Revenue Services

Ruling 89-243, Hazardous Waste