Legal Opinion
Advanced Business Systems, Inc. v. Crystal
Connecticut Superior Court
Decided December 30, 1993No. File 398410SPublishedCited by 1 opinion
1Opinion of the CourtAronson, J.
The issue in this tax appeal is whether the sale of photocopies to the public from vending machines installed in public libraries is exempt from the sales tax. The conclusion of this court is that such sales are not exempt.
In the years 1988,1989 and 1990, the plaintiff’s business consisted of installing, maintaining and servicing coin operated photocopying machines in public libraries for use by the general public, including patrons of the libraries. Under agreements specifying that the plaintiff retained ownership of the copiers, the plaintiff installed, maintained and serviced those…
2Cases cited6 opinions
- State v. WheatCourt of Appeals of Wisconsin · 2002
- Magic II, Inc. v. DubnoSupreme Court of Connecticut · 1988
- Harold W. Fuchs Agency, Inc. v. Department of RevenueCourt of Appeals of Wisconsin · 1979
- Servomation Corp. v. Department of RevenueWisconsin Supreme Court · 1982
- Denis Copy Co. v. LimbachOhio Court of Appeals · 1992
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Advanced Business Systems, Inc. v. CrystalSupreme Court of Connecticut · 1994