Ruling 90-47

Asbestos Removal

This Ruling has been cited in Ruling 94-5 and superseded by SN 95(17)

ISSUE:

Whether asbestos-related consulting services enjoy the exclusion from the sales and use tax pursuant to Section 12-407(2)(i)(I) of the Connecticut General Statutes.

FACTS:

X Company is a full service industrial hygiene consulting firm. With respect to asbestos abatement projects, X Company provides a wide range of services for building owners to ensure that appropriate abatement activities are specified and conducted in a safe manner in accordance with all applicable state and federal regulations.

X Company provides the following asbestos consulting services:

• asbestos assessments, preparation of contractor bid specifications, contractor pre-bid meeting and walk through, technical review of contractor bids, abatement contractor monitoring, clearance monitoring, and documentation.

RULING:

Section 12-407(2)(i)(I) of the Connecticut General Statutes imposes the sales and use tax on "services to industrial, commercial or income-producing real property" but excludes "any such services rendered for the voluntary containing or removing of hazardous waste." The Department considers asbestos to be a hazardous waste.

Accordingly, the asbestos-related consulting services listed above are excluded from the sales and use tax under Section 12-407(2)(i)(I) as "any such services rendered for the voluntary containing or removing of hazardous waste."

LEGAL DIVISION

May 3, 1990