Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

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This Ruling has been superseded by SN 95(17)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