Message Center Management, Inc. v. Commissioner of Revenue Services

Opinion

The defendant, the commissioner of revenue services, appeals 1 from the judgment of the trial court sustaining the tax appeal, brought pursuant to General Statutes § 12-422, 2 of the plaintiff, Message Center Management, Inc. The defendant contends that the trial court improperly concluded that the plaintiffs business activities do not constitute taxable “ ‘[services’ ” within the meaning of General Statutes § 12-407 (a) (37) (I). 3 Message Center Management, Inc. v. Commissioner of Revenue Services, 50 Conn. Sup. 317, 328, 927 A.2d 378 (2006). We affirm the judgment of the trial court.