Legal Opinion
Dine Out Tonight Club, Inc. v. Department of Revenue Services
Supreme Court of Connecticut
Decided April 4, 1989No. 13572PublishedCited by 14 opinions
1Opinion of the CourtCallahan, J.
This is a declaratory judgment action brought by the plaintiff Dine Out Tonight Club, Inc., to determine whether it is liable for Connecticut sales taxes on the sale of its membership privileges to Connecticut residents. The facts are either stipulated or undisputed. The plaintiff is a Rhode Island corporation with its sole office and place of business in that state. The plaintiff solicits memberships in its club from Connecticut residents by newspaper and direct mail advertising. In consideration of the payment of a membership fee an applicant receives a membership card that entitles such…
2Cases cited16 opinions
- Culligan Water Conditioning of Bellflower, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1976
- Texaco Refining & Marketing Co. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1987
- International Business MacHines Corporation v. BrownSupreme Court of Connecticut · 1974
- Phelps Dodge Copper Products Co. v. GroppoSupreme Court of Connecticut · 1987
- Zachs v. GroppoSupreme Court of Connecticut · 1988
11 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Airkaman, Inc. v. GroppoSupreme Court of Connecticut · 1992
- Andersen Consulting, LLP v. GavinSupreme Court of Connecticut · 2001
- Walden Books Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2000
- State Ex Rel. Clayburgh v. American West Community Promotions, Inc.North Dakota Supreme Court · 2002
- Bell Atlantic NYNEX Mobile, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2005
9 more not listed; retrieve them via the Exa API.