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Governor Lamont will deliver his 2026 State of the State Address today at 12:00PM. [WATCH LIVE]

Webinar Alert: DRS has rescheduled its Sales and Use Tax Webinar on Janitorial Services and Maintenance Services to Wednesday, September 3, 2025, at 10:00 a.m. To register for this event, simply click here!

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This Ruling has been superseded by SN 95(17)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