Legal Opinion
Sikorsky Aircraft Corp. v. Commissioner of Revenue Services
Supreme Court of Connecticut
Decided July 27, 2010No. SC 18302PublishedCited by 9 opinions
1Opinion of the Court
Opinion
McLACHLAN, J.
General Statutes § 12-412 (78) (aircraft manufacturing exemption) exempts from the sales and use tax the “sales of and the storage, use or other consumption by an aircraft manufacturer operating an aircraft manufacturing facility in this state of materials, tools, fuel, machinery and equipment used in such facility. . . .’ This appeal requires us to resolve whether the legislature intended the aircraft manufacturing exemption to extend to items used in connection with research and development at an aircraft manufacturing facility. The defendant, the commissioner of revenue…
2Cases cited11 opinions
- United States v. MendozaSupreme Court of the United States · 1984
- Aetna Casualty & Surety Co. v. JonesSupreme Court of Connecticut · 1991
- Viera v. CohenSupreme Court of Connecticut · 2007
- Torres v. City of WaterburySupreme Court of Connecticut · 1999
- Ziperstein v. Tax CommissionerSupreme Court of Connecticut · 1979
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Perez-Dickson v. City of BridgeportSupreme Court of Connecticut · 2012
- Allen v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2016
- Brown and Brown, Inc. v. BlumenthalSupreme Court of Connecticut · 2010
- State v. Bacon Construction Co.Supreme Court of Connecticut · 2011
- Harbour Pointe, LLC v. Harbour Landing Condominium Ass'nSupreme Court of Connecticut · 2011
4 more not listed; retrieve them via the Exa API.