CCH Computax, Inc. v. Dubno

The plaintiff appeals from the judgment of the trial court rendered in favor of the defendant commissioner of revenue services on the plaintiffs appeal from the defendant’s assessment of additional sales taxes. The sole issue is whether the computer and data processing services the plaintiff provides to its customers are rendered for resale in the ordinary course of business within the meaning of General Statutes § 12-407 (3). We find no error.

The defendant audited the plaintiff’s sales tax returns for the period of October 1, 1980, through March 31, 1984, and assessed the plaintiff an…