Ezel / Tax Rulings / CT
CT Ruling 89-239 Sales and Use Taxes 1989-11-27

Was asbestos removal excluded from Connecticut sales and use tax as a hazardous-waste service?

Short answer: Yes under this historical ruling. DRS treated asbestos removal as an excluded service for voluntarily containing or removing hazardous waste. DRS marks the information not current and says Special Notice 95(17) superseded the ruling.

Apply this to your situation

This page answers the general question as of 1989. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1989 Connecticut Department of Revenue Services Ruling reflecting the asbestos-removal rule then in effect. DRS expressly marks the information 'not current' and says Special Notice (SN) 95(17) superseded the ruling. Its historical exclusion should not be assumed current or extended beyond the asbestos-removal service described. Connecticut imposes sales and use tax solely at the state level: there are no local or municipal sales taxes. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Note -- superseded historical guidance. DRS marks this information "not current" and states that Special Notice (SN) 95(17) superseded the ruling.

Plain-English summary

DRS concluded that asbestos removal was excluded from sales and use tax as a service for the voluntary containment or removal of hazardous waste.

What this means for you

The ruling addressed the asbestos-removal service itself. Because SN 95(17) later superseded the ruling, the exclusion should be treated only as historical guidance.

Common questions

Was asbestos removal taxable under the ruling? No.

Why was it excluded? DRS classified it as voluntary containment or removal of hazardous waste.

Citations and references

  • Conn. Gen. Stat. § 12-407(2)(i)(I), as cited in the ruling.
  • Special Notice (SN) 95(17) -- identified by DRS as superseding this ruling.

Source

Original ruling text

Ruling 89-239, Hazardous Waste

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

This Ruling has been superseded by SN 95(17)

It is our opinion that the removal of asbestos is excluded from the sales and use tax under Conn. Gen. Stat. § 12-407(2)(i)(I) as "services rendered for the voluntary containing or removing of hazardous waste."

LEGAL DIVISION

November 27, 1989

Get today's answer for your situation

You just read a 1989 ruling on this question. Ezel checks current Connecticut tax law and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.