Legal Opinion
Oxford Tire Supply, Inc. v. Commissioner of Revenue Services
Supreme Court of Connecticut
Decided July 18, 2000No. SC 16087PublishedCited by 36 opinions
1Opinion of the Court
Opinion
PALMER, J.
This appeal requires us to decide whether the trial court properly concluded that scrap tire removal services are exempt from state sales and use *685taxes. We conclude that those services are subject to sales and use taxes1 and, therefore, we reverse the judgments of the trial court.
The relevant facts and procedural history are undisputed. At all times relevant to this appeal, the plaintiff, Oxford Tire Supply, Inc. (Oxford), was engaged in the business of removing used automobile tires from the premises of various commercial enterprises, including tire dealers and gas stations.…
2Cases cited20 opinions
- Connecticut National Bank v. GiacomiSupreme Court of Connecticut · 1997
- State v. MagnanoSupreme Court of Connecticut · 1987
- In re Eden F.Supreme Court of Connecticut · 1999
- State v. HodgeSupreme Court of Connecticut · 1999
- United Illuminating Co. v. GroppoSupreme Court of Connecticut · 1992
15 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Quarry Knoll II Corp. v. Planning & Zoning CommissionSupreme Court of Connecticut · 2001
- Johnson v. Commissioner of CorrectionSupreme Court of Connecticut · 2002
- State v. RussoSupreme Court of Connecticut · 2002
- Gipson v. Commissioner of CorrectionSupreme Court of Connecticut · 2001
- Genesky v. Town of East LymeSupreme Court of Connecticut · 2005
31 more not listed; retrieve them via the Exa API.