Legal Opinion
Advanced Business Systems, Inc. v. Crystal
Supreme Court of Connecticut
Decided November 29, 1994No. 14950PublishedCited by 12 opinions
1Per curiam
The dispositive issue in this tax appeal is whether the plaintiff taxpayer has established its entitlement to a sales and use tax exemption pursuant to General Statutes § 12-412 (8) or (24).1 The plaintiff, Advanced Business Systems, Inc., installs and maintains coin-operated photocopying machines in public libraries for the use of patrons of the library and the general public. The defendant, Allan A. Crystal, the commissioner of revenue services, after auditing the plaintiffs tax returns for the years 1988, 1989 and 1990, found the plaintiff liable for an additional sales and use tax…
2Cases cited6 opinions
- United Illuminating Co. v. GroppoSupreme Court of Connecticut · 1992
- Connecticut Resources Recovery Authority v. Refuse Gardens, Inc.Supreme Court of Connecticut · 1994
- Daw's Critical Care Registry, Inc. v. Department of LaborSupreme Court of Connecticut · 1993
- Plastic Tooling Aids Laboratory, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1990
- Van Dyck Printing Co. v. DiNicolaSupreme Court of Connecticut · 1994
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Greater Bridgeport Transit District v. State Board of Labor RelationsSupreme Court of Connecticut · 1995
- Mechanics & Farmers Savings Bank v. Delco Development Co.Supreme Court of Connecticut · 1995
- Neiditz v. Housing AuthoritySupreme Court of Connecticut · 1995
- Val-Pak of Central Connecticut North, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1996
- Masotti v. Bristol Savings BankSupreme Court of Connecticut · 1995
7 more not listed; retrieve them via the Exa API.