Geckle v. Dubno

Dannehy, C.P.J.

The only issue in this appeal is whether the Connecticut sales tax applies to a dollar- for-dollar reimbursement by a lessee to a lessor of ad valorem personal property taxes assessed against and paid by the lessor. ■

The plaintiff is the trustee of the D. L. Peterson Trust which leases motor vehicles on a net-lease basis to customers located within the state of Connecticut. The lessees are required to pay a monthly rental fee and sales tax based on that amount. The lessees are also required to pay other costs incurred in connection with the use of the vehicles during the lease…