Legal Opinion
Daimlerchrysler Services North America, LLC v. Commissioner of Revenue Services
Supreme Court of Connecticut
Decided June 28, 2005No. SC 17277PublishedCited by 11 opinions
1Opinion of the Court
Opinion
KATZ, J.
The plaintiff, DaimlerChiysler Services North America, LLC, appeals from the judgment of the trial court dismissing the plaintiffs appeal from the decision of the defendant, the commissioner of revenue services, denying the plaintiffs claim for a sales tax refund under General Statutes § 12-408 (2) (B).1 Specifi*199cally, the plaintiff claims that the trial court improperly concluded that: (1) the “retailer” that is entitled to the refund under § 12-408 (2) (B) is limited to the retailer that made the original sale and remitted the sales tax to the defendant; and (2) the right to a…
2Cases cited22 opinions
- Schoonmaker v. Lawrence Brunoli, Inc.Supreme Court of Connecticut · 2003
- General Electric Capital Corp. v. New York State Division of Tax AppealsNew York Court of Appeals · 2004
- SunTrust Bank, Nashville v. JohnsonCourt of Appeals of Tennessee · 2000
- Vitanza v. Upjohn Co.Supreme Court of Connecticut · 2001
- Puget Sound National Bank v. Department of RevenueWashington Supreme Court · 1994
17 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Kelly v. City of New HavenSupreme Court of Connecticut · 2005
- Mortgage Electronic Registration Systems, Inc. v. WhiteSupreme Court of Connecticut · 2006
- Department of Taxation v. Daimler-Chrysler Services North America, LLCNevada Supreme Court · 2005
- Household Retail Services, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2007
- STATE, DEPT. OF TAXATION v. DaimlerChryslerNevada Supreme Court · 2005
6 more not listed; retrieve them via the Exa API.