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Ezel / Tax Rulings / CT
CT Ruling 90-33 Sales and Use Taxes 1990-03-12

Did Connecticut's historical sales-tax exemption for voluntary asbestos removal include an environmental consultant's related services?

Short answer: Yes under this historical ruling. Because DRS had treated asbestos removal as exempt voluntary containment or removal of hazardous waste, the Commissioner interpreted that exemption to include an environmental consultant's asbestos-removal services. DRS marks the ruling not current and superseded by SN 95(17).

Apply this to your situation

This page answers the general question as of 1990. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1990
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 1990 Connecticut Department of Revenue Services Ruling reflecting the asbestos-service rules then in effect. DRS expressly marks it 'not current,' says Ruling 94-5 cited it, and says Special Notice (SN) 95(17) superseded it. Its consulting-service exemption should not be assumed current, and another taxpayer should not assume it applies. 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Note -- superseded historical guidance. DRS marks this ruling "not current" and states that it was superseded by Special Notice (SN) 95(17). DRS also says Ruling 94-5 cited it.

Plain-English summary

DRS had recently ruled that services for the voluntary containment or removal of hazardous waste applied to asbestos removal and were exempt from Connecticut sales tax.

The Commissioner interpreted that exemption to include an environmental consultant's services related to asbestos removal.

The official page now says the ruling is not current and was superseded by SN 95(17).

What this means for you

The historical ruling treated environmental consulting as part of the exempt asbestos-removal service, rather than limiting the exemption to physical abatement. Because DRS later superseded the ruling, current treatment must be confirmed independently.

Common questions

Was asbestos treated as hazardous waste? The ruling relies on a recent Department ruling that applied the voluntary hazardous-waste containment or removal exemption to asbestos removal.

Did the exemption reach consulting services? Yes, when the consulting related to asbestos removal.

Can this ruling establish today's treatment? No. DRS marks it not current and superseded by SN 95(17).

Citations and references

  • Ruling 94-5 -- identified by DRS as citing this ruling.
  • Special Notice (SN) 95(17) -- identified by DRS as superseding this ruling.

Source

Original ruling text

Ruling 90-33, Asbestos Removal

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

Ruling 90-33

Asbestos Removal

This Ruling has been cited in  Ruling 94-5 ; superseded by   SN 95(17)

The Department has recently issued a ruling that held that services related to the voluntary containing or removing of hazardous waste applies to asbestos removal and is exempt from Connecticut sales tax. It is my interpretation that this exempt service would include the services of an environmental consultant relating to asbestos removal.

James F. Meehan

Commissioner

March 12, 1990

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