Legal Opinion
Petco Insulation Co. v. Crystal
Supreme Court of Connecticut
Decided November 15, 1994No. 14978PublishedCited by 22 opinions
1Opinion of the CourtKatz, J.
The principal issue in this appeal is whether the trial court correctly interpreted the term “services” in General Statutes § 12-407 (2) (i) (I)1 to exclude tangible personal property purchased and consumed by asbestos removal contractors. The statute exempts the *317cost of “hazardous waste removal services” from sales and use tax, and the department of revenue services defines asbestos as a “hazardous waste.” Department of Revenue Services Ruling 89-230 (November 21, 1989). Because we conclude that tangible personal property purchased and consumed by asbestos removal contractors is not services…
2Cases cited7 opinions
- In re Valerie D.Supreme Court of Connecticut · 1992
- State v. TatumSupreme Court of Connecticut · 1991
- Lauer v. Zoning CommissionSupreme Court of Connecticut · 1991
- State v. ZarickSupreme Court of Connecticut · 1993
- Windham First Taxing District v. Town of WindhamSupreme Court of Connecticut · 1988
2 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Napoletano v. CIGNA Healthcare of Connecticut, Inc.Supreme Court of Connecticut · 1996
- Mendillo v. Board of EducationSupreme Court of Connecticut · 1998
- Angelsea Productions, Inc. v. Commission on Human Rights & OpportunitiesSupreme Court of Connecticut · 1996
- Hunte v. BlumenthalSupreme Court of Connecticut · 1996
- Bruttomesso v. Northeastern Connecticut Sexual Assault Crisis Services, Inc.Supreme Court of Connecticut · 1997
17 more not listed; retrieve them via the Exa API.