Services provided in the voluntary evaluation, prevention, treatment, containment, or removal of hazardous waste or other air, water, and soil contaminants are subject to Connecticut sales and use tax when provided to industrial, commercial, or income-producing real property, effective as of July 1, 2011. If a sample is taken from industrial, commercial, or income-producing real property and sent to a lab for testing, the lab is required to charge tax on its testing services. Environmental drilling services are subject to Connecticut sales and use tax when performed on industrial, commercial, or income-producing real property. Such services remain nontaxable when they are performed on residential real property. Environmental consulting services are not subject to tax. Businesses providing consulting services, lab testing services, and remediation services should separately state the taxable and nontaxable services on their invoices. Charges for evaluation, prevention, treatment, containment, or removal services should be separately stated, and tax should be charged on those services performed to industrial, commercial, or income-producing real property. Separately stated environmental consulting services are not subject to tax. If a business hires a subcontractor to remove contamination from industrial, commercial, or income-producing real property, the business is acting as a general contractor for the evaluation, prevention, treatment, containment, or removal of hazardous waste or other air, water, or soil contaminants and should provide a resale certificate to the subcontractor and include the services in taxable services on the bill to the end customer. The services are taxable regardless of where performed if they relate to industrial, commercial or income producing real property located within Connecticut. (Services Relating to Hazardous Waste and Other Contaminants of Air, Water, or Soil, Connecticut Department of Revenue Services, August 2011)