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CT Ruling 89-61 Sales and Use Taxes 1989-08-22

How did Connecticut Ruling 89-61 tax asbestos training programs and asbestos testing services?

Short answer: The full gross receipts from asbestos training programs provided to businesses were subject to sales or use tax, while asbestos testing services were not taxable. The ruling is obsolete.

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 1989 Connecticut Department of Revenue Services Ruling is not current. The official page says it was obsoleted by Announcement 94(4), so it is provided only as historical reference and should not be used as current authority. It addressed asbestos training and testing services under the law then in effect. 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 current treatment.
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)

Plain-English summary

The total gross receipts from asbestos training programs provided to businesses were subject to sales or use tax under this ruling.

Asbestos testing services, by contrast, were not subject to sales or use tax.

The official archive says this ruling was obsoleted by Announcement 94(4).

What this means for you

The historical ruling drew a direct line between taxable training programs and nontaxable testing services. It did not address a combined charge containing both services, and its obsolete status means current treatment must be checked separately.

Common questions

Were asbestos training programs taxable? Yes, when rendered to businesses.

Was asbestos testing taxable? No, under this ruling.

Is the ruling current? No. The official page says it was obsoleted.

Citations and references

  • Conn. Agencies Regs. § 12-426-27, as cited in the ruling.

Source

Original ruling text

Ruling 89-61, Engineering

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

Ruling 89-61

Engineering

This Ruling has been obsoleted by   AN 94(4)

The total gross receipts for asbestos training programs rendered to businesses are applicable to sales or use tax pursuant to section 12-426-27 of the Regulations of Connecticut State Agencies.

Asbestos testing services are not subject to sales or use tax.

LEGAL DIVISION

August 22, 1989

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