Renaissance Management Co. v. Commissioner of Revenue Services

Opinion

The plaintiff, Renaissance Management Company, Inc., appeals,1 pursuant to General Stat*189utes § 12-422,2 from the judgment of the trial court, which dismissed its appeal from the determination by the defendant, the commissioner of revenue services, that during the audit period of October 1, 1993, through September 30, 1996, the plaintiff was not exempt from sales and use taxes on gross receipts derived from the furnishing of property management services. The plaintiff claims that the trial court improperly determined that it had failed to satisfy its burden of proving that the exemption…