Legal Opinion
Sales v. Commissioner of Revenue Services
Connecticut Superior Court
Decided July 10, 2003No. File No. CV-00 0503146SPublishedCited by 2 opinions
1Opinion of the Court
HON. ARNOLD W. ARONSON,
JUDGE TRIAL REFEREE. The plaintiff, Dell Catalog Sales, L.P. (Dell Catalog Sales), filed this appeal pursuant to General Statutes § 12-422 from a decision by the defendant, the commissioner of revenue services (commissioner), sustaining assessments of sales and use tax against Dell Catalog *171Sales. The commissioner, after an audit, assessed a sales and use tax against Dell Catalog Sales for the period November 1, 1993, through December 31, 1998, based on a finding that Dell Catalog Sales had a physical presence or nexus in Connecticut for the purpose of collecting a sales…
2Cases cited20 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Tyler Pipe Industries, Inc. v. Washington State Department of RevenueSupreme Court of the United States · 1987
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
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3Cited by2 opinions
- Dell Catalog Sales L.P. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2008
- State v. DELL INTERN., INC.Louisiana Court of Appeal · 2006