United Technologies Corp. v. Groppo

This appeal comes to us on a reservation of legal issues pursuant to General Statutes § 52-2351 and Practice Book § 4147.2 The stipulation of the parties3 presents two questions for the advice of this court: “1. Is the purchase pursuant to a cost-reimbursement type contract between the plaintiffs and the United States government, where title to the goods passes to the United States government prior to the *74use of the property, exempt from sales and use tax? 2. Is the purchase of services which are otherwise enumerated under General Statutes § 12-407 (2) (i), in order to fulfill, or in support…