Connecticut State Department of Revenue Services

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.

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

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This Ruling has been cited in Ruling 94-5 and superseded by SN 95(17)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