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CT Ruling 89-243 Sales and Use Taxes 1989-11-27

Were asbestos-removal services and the tangible property used to perform them subject to sales and use tax?

Short answer: Under this historical ruling, asbestos-removal services were excluded as voluntary hazardous-waste containment or removal. Tangible personal property bought to perform those services remained taxable. DRS says Special Notice 95(17) superseded the ruling.

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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 rules then in effect. DRS expressly says Special Notice (SN) 95(17) superseded it. Its service exclusion should not be assumed current, while the historical ruling separately treated tangible personal property purchased to perform the work as taxable. 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Note -- superseded historical guidance. DRS states that this ruling was superseded by Special Notice (SN) 95(17).

Plain-English summary

DRS excluded asbestos-removal services from sales and use tax as services for the voluntary containment or removal of hazardous waste.

That exclusion did not cover the provider's inputs. Tangible personal property purchased to perform the asbestos-removal service remained taxable.

What this means for you

The historical ruling separated the service charge from materials or other tangible property used in the work. SN 95(17) later superseded the guidance.

Common questions

Were asbestos-removal services taxable? No under the ruling.

Were items bought to perform the work exempt? No. Tangible personal property remained taxable.

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 89-243, 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

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