Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

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