Connecticut State Department of Revenue Services

WEBINAR: Next up in the Summer Series of Sales and Use Tax Webinars, DRS will be holding a webinar on Wednesday, July 16, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Janitorial Services and Maintenance Services. Select here to register.

SN 96(6)

1996 Legislative Changes Affecting the
Hazardous Waste Assessment

PURPOSE: The purpose of this Special Notice is to describe the legislative changes made to the hazardous waste assessment during the 1996 session of the Connecticut General Assembly.

STATUTORY AUTHORITY: Conn. Gen. Stat. §22a-132, as amended by 1996 Conn. Pub. Acts 92, as amended by 1995 Conn. Pub. Acts 92, §1 and 1995 Conn. Pub. Acts 208, §8.

EFFECTIVE DATE: October 1, 1996.

EXCLUSION FROM THE HAZARDOUS WASTE ASSESSMENT: 1996 Conn. Pub. Acts 92 amends subsection (a) of Conn. Gen. Stat. §22a-132 to provide that "any hazardous waste removed or relocated as a result of a project to remediate contaminated real property" is not subject to the hazardous waste assessment.

EFFECT OF THIS DOCUMENT: A Special Notice is a document that announces a new policy or practice in response to changes in State or federal laws or regulations or to judicial decisions. A Special Notice indicates the Department's informal interpretation of Connecticut tax law and may be referred to for general guidance by taxpayers or tax practitioners.

EFFECT ON OTHER DOCUMENTS: None affected. 

SN 96(6)
Hazardous Waste
Issued: 7/5/96