Rich-Taubman Associates v. Commissioner of Revenue Services

The issue in this appeal is whether the plaintiff, Rich-Taubman Associates, the agent designated by the city of Stamford to operate and maintain a city-owned parking garage, is exempt from use taxes assessed by the defendant, the commissioner of revenue services (commissioner). The plaintiff claims that the purchases for which the commissioner assessed use taxes were made by it on behalf of the city as the city’s agent and, consequently, are exempt from use tax liability pursuant to General Statutes (Rev. to 1985) § 12-412 (l).1 The commissioner determined that the plaintiff was not exempt…