A. Yes, mold remediation services are subject to sales and use taxes if these services are performed to existing commercial, industrial or income-producing real property.
Mold remediation services performed to new construction or residential real property are not taxable.
This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services. It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS). However, it is not intended to serve as a legal ruling.